https://www.taxtmi.com/caselaws?id=157211 Formaldehyde used in plywood manufacture was treated as an identifiable constituent of the finished product, so concessional purchase treatment under the Karnataka Sales Tax Act could apply where the ingredient could be established by chemical analysis. The note states that visual identification is not necessary if the nature of the product and manufacturing process permit identification by appropriate scientific test. It also states that the revisional authority erred in treating the material as merely a remote ingredient and in disregarding expert evidence. 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 was treated as an identifiable constituent of the finished product, so concessional purchase treatment under the Karnataka Sales Tax Act could apply where the ingredient could be established by chemical analysis. The note states that visual identification is not necessary if the nature of the product and manufacturing process permit identification by appropriate scientific test. It also states that the revisional authority erred in treating the material as merely a remote ingredient and in disregarding expert evidence. Case-Laws VAT and Sales Tax Mon, 29 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157211