https://www.taxtmi.com/caselaws?id=161161 The Kerala High Court upheld the classification of industrial stearine fatty acid as an "acid" under entry 65 of the Kerala General Sales Tax Act, 1963. The Court agreed with the Sales Tax Appellate Tribunal that the product qualifies as an acid based on its chemical and commercial characteristics, despite not exhibiting typical corrosive properties. Emphasizing the broad interpretation of "all acids," the Court dismissed the Tax Revision Case, affirming the tax treatment of industrial stearine fatty acid according to the statutory provision. This decision underscores the significance of factual determinations in applying tax laws to products. en-us Wed, 01 Apr 1998 00:00:00 +0530 Tue, 07 Jan 2014 18:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161161 The Kerala High Court upheld the classification of industrial stearine fatty acid as an "acid" under entry 65 of the Kerala General Sales Tax Act, 1963. The Court agreed with the Sales Tax Appellate Tribunal that the product qualifies as an acid based on its chemical and commercial characteristics, despite not exhibiting typical corrosive properties. Emphasizing the broad interpretation of "all acids," the Court dismissed the Tax Revision Case, affirming the tax treatment of industrial stearine fatty acid according to the statutory provision. This decision underscores the significance of factual determinations in applying tax laws to products. Case-Laws VAT and Sales Tax Wed, 01 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161161