https://www.taxtmi.com/caselaws?id=157216 Heat treatment salt was treated as a chemical for sales tax classification because its essential properties, commercial identity and common trade understanding showed it to be a cyanide-containing liquid used to produce a chemical effect on metal. The court applied the principle that tariff classification depends on the general character of the commodity in trade parlance and not merely on the purchaser's end-use. On that basis, the product fell within entry 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, rather than the general provision under section 3(1), and was taxable at 8 per cent. The revisions were dismissed. en-us Thu, 18 Jul 1991 00:00:00 +0530 Tue, 01 Oct 2013 17:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157216 Heat treatment salt was treated as a chemical for sales tax classification because its essential properties, commercial identity and common trade understanding showed it to be a cyanide-containing liquid used to produce a chemical effect on metal. The court applied the principle that tariff classification depends on the general character of the commodity in trade parlance and not merely on the purchaser's end-use. On that basis, the product fell within entry 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, rather than the general provision under section 3(1), and was taxable at 8 per cent. The revisions were dismissed. Case-Laws VAT and Sales Tax Thu, 18 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157216