https://www.taxtmi.com/caselaws?id=154187 An all-purpose adhesive sold as Fiksol-S. 69 was held not to fall within item 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as "dyes and chemicals". The article had to be identified by its character as sold and by its use, not merely by its chemical ingredients; because it was used only for binding surfaces and did not produce any chemical effect or chemical change, it was not a chemical item within the entry. As an end-product rather than an intermediary chemical product, it was liable only to multi-point tax. en-us Wed, 25 Jan 1984 00:00:00 +0530 Fri, 09 Aug 2013 18:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154187 An all-purpose adhesive sold as Fiksol-S. 69 was held not to fall within item 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as "dyes and chemicals". The article had to be identified by its character as sold and by its use, not merely by its chemical ingredients; because it was used only for binding surfaces and did not produce any chemical effect or chemical change, it was not a chemical item within the entry. As an end-product rather than an intermediary chemical product, it was liable only to multi-point tax. Case-Laws VAT and Sales Tax Wed, 25 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154187