https://www.taxtmi.com/caselaws?id=157211 Formaldehyde used in plywood manufacture qualifies as an identifiable component part for concessional sales tax treatment where chemical analysis can establish its presence in the finished product. Visual discernibility is not required if the product's nature and manufacturing process permit identification through chemical or other appropriate testing. Technical expert evidence supporting chemical identification establishes that the material is more than a remote ingredient. On that basis, concessional treatment for formaldehyde purchases used in plywood production was restored. en-us Mon, 29 Jun 1992 00:00:00 +0530 Tue, 01 Oct 2013 16:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157211 Formaldehyde used in plywood manufacture qualifies as an identifiable component part for concessional sales tax treatment where chemical analysis can establish its presence in the finished product. Visual discernibility is not required if the product's nature and manufacturing process permit identification through chemical or other appropriate testing. Technical expert evidence supporting chemical identification establishes that the material is more than a remote ingredient. On that basis, concessional treatment for formaldehyde purchases used in plywood production was restored. Case-Laws VAT and Sales Tax Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157211