https://www.taxtmi.com/caselaws?id=161188 The Kerala High Court upheld the classification of magnesite powder as a raw material for manufacturing mosaic tiles, subject to a tax rate of 10%, rather than as a fertiliser taxable at 2%. The Court relied on the actual use of magnesite powder in the manufacturing process, where it was primarily utilized for coloring and polishing in tile production. The decision affirmed the lower authorities' findings and dismissed the tax revision case, endorsing the application of the higher tax rate based on the substance's practical usage. en-us Fri, 16 Aug 1996 00:00:00 +0530 Wed, 08 Jan 2014 18:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161188 The Kerala High Court upheld the classification of magnesite powder as a raw material for manufacturing mosaic tiles, subject to a tax rate of 10%, rather than as a fertiliser taxable at 2%. The Court relied on the actual use of magnesite powder in the manufacturing process, where it was primarily utilized for coloring and polishing in tile production. The decision affirmed the lower authorities' findings and dismissed the tax revision case, endorsing the application of the higher tax rate based on the substance's practical usage. Case-Laws VAT and Sales Tax Fri, 16 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161188