https://www.taxtmi.com/caselaws?id=158697 Formaldehyde was classified by applying its ordinary commercial and scientific meaning. Chemical references described it as a readily polymerisable gas commonly sold as an aqueous solution, while paraformaldehyde was identified as the solid polymerised form. On that basis, formaldehyde was held not to answer the description of a liquefied or solidified gas under item 106 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, and instead to fall within the chemical entry under item 138. The assessee's classification was accepted, and the higher-rate assessment based on item 106 was not sustained. en-us Tue, 14 Mar 1995 00:00:00 +0530 Tue, 05 Nov 2013 16:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158697 Formaldehyde was classified by applying its ordinary commercial and scientific meaning. Chemical references described it as a readily polymerisable gas commonly sold as an aqueous solution, while paraformaldehyde was identified as the solid polymerised form. On that basis, formaldehyde was held not to answer the description of a liquefied or solidified gas under item 106 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, and instead to fall within the chemical entry under item 138. The assessee's classification was accepted, and the higher-rate assessment based on item 106 was not sustained. Case-Laws VAT and Sales Tax Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158697