https://www.taxtmi.com/caselaws?id=157466 Maleic resins were treated as a chemical product falling within the specific entry for dyes and chemicals rather than the residuary entry, because they were synthetic resins produced by chemical process and used as industrial raw material. The court also held that a determination order made in another dealer's case did not automatically bind assessing officers for all assessees; the relevant Tribunal decision on the point remained controlling. The Tribunal's evaluation of the assessee's certificates and opinions was upheld, as no legal error was shown in its appreciation of the evidentiary material. en-us Tue, 19 Jan 1993 00:00:00 +0530 Sat, 05 Oct 2013 17:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157466 Maleic resins were treated as a chemical product falling within the specific entry for dyes and chemicals rather than the residuary entry, because they were synthetic resins produced by chemical process and used as industrial raw material. The court also held that a determination order made in another dealer's case did not automatically bind assessing officers for all assessees; the relevant Tribunal decision on the point remained controlling. The Tribunal's evaluation of the assessee's certificates and opinions was upheld, as no legal error was shown in its appreciation of the evidentiary material. Case-Laws VAT and Sales Tax Tue, 19 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157466