https://www.taxtmi.com/caselaws?id=159938 Boric acid is classified as an acid under Entry 2 of the Kerala General Sales Tax Act's First Schedule, not as a pesticide, fungicide, insecticide or plant protection chemical under Entry 96, because it is an acid by nature and is not such a chemical by itself merely because it may be mixed with other substances. Where rejection of books of account rests partly on alleged non-accounting of sale bills, a specific finding on that contention is required; absent such a finding, the accounting issue warrants fresh examination. The classification point was decided against the assessee, while the books-rejection issue was remanded for reconsideration. en-us Thu, 29 Oct 1998 00:00:00 +0530 Thu, 05 Dec 2013 17:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159938 Boric acid is classified as an acid under Entry 2 of the Kerala General Sales Tax Act's First Schedule, not as a pesticide, fungicide, insecticide or plant protection chemical under Entry 96, because it is an acid by nature and is not such a chemical by itself merely because it may be mixed with other substances. Where rejection of books of account rests partly on alleged non-accounting of sale bills, a specific finding on that contention is required; absent such a finding, the accounting issue warrants fresh examination. The classification point was decided against the assessee, while the books-rejection issue was remanded for reconsideration. Case-Laws VAT and Sales Tax Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159938