https://www.taxtmi.com/caselaws?id=154187 Classification of Fiksol-S. 69 turned on its commercial character, use and effect rather than its chemical ingredients. As an all-purpose adhesive sold and used solely for binding surfaces, it produced no chemical effect or change and was an end product rather than an intermediary chemical product. It therefore did not qualify as "dyes and chemicals" under item 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The adhesive was consequently subject only to multi-point tax rather than first-sale taxation under that entry. 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 Classification of Fiksol-S. 69 turned on its commercial character, use and effect rather than its chemical ingredients. As an all-purpose adhesive sold and used solely for binding surfaces, it produced no chemical effect or change and was an end product rather than an intermediary chemical product. It therefore did not qualify as "dyes and chemicals" under item 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The adhesive was consequently subject only to multi-point tax rather than first-sale taxation under that entry. Case-Laws VAT and Sales Tax Wed, 25 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154187