https://www.taxtmi.com/caselaws?id=156225 Yeast sold in powder and granules form was analysed as a product composed of chemical constituents and used in baking through a chemical reaction and effect. On that basis, it was treated as falling within the ordinary meaning of "chemical" in the specific sales tax entry for "dyes and chemicals", rather than being pushed into the residuary entry. The absence of a separate entry for micro-organisms or biological products was not decisive, because classification depended on whether the goods answered the chemical description. The result was that yeast powder was classified under the specific chemical entry and not as a residuary commodity. en-us Mon, 01 Apr 1991 00:00:00 +0530 Mon, 16 Sep 2013 16:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156225 Yeast sold in powder and granules form was analysed as a product composed of chemical constituents and used in baking through a chemical reaction and effect. On that basis, it was treated as falling within the ordinary meaning of "chemical" in the specific sales tax entry for "dyes and chemicals", rather than being pushed into the residuary entry. The absence of a separate entry for micro-organisms or biological products was not decisive, because classification depended on whether the goods answered the chemical description. The result was that yeast powder was classified under the specific chemical entry and not as a residuary commodity. Case-Laws VAT and Sales Tax Mon, 01 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156225