https://www.taxtmi.com/caselaws?id=161678 Borax is treated as a mineral for sales tax purposes under the applicable notification, which covers all kinds of minerals, ores, metals and alloys unless included in another notification. Earlier authority had already settled that borax falls within Notification No. ST-II-4949/X-10(2)-74 dated 30 May 1975, and no contrary material was shown. The operative effect is that borax is taxable as a mineral under the notification and not as an unclassified item. en-us Tue, 19 Aug 2003 00:00:00 +0530 Tue, 04 Feb 2014 12:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161678 Borax is treated as a mineral for sales tax purposes under the applicable notification, which covers all kinds of minerals, ores, metals and alloys unless included in another notification. Earlier authority had already settled that borax falls within Notification No. ST-II-4949/X-10(2)-74 dated 30 May 1975, and no contrary material was shown. The operative effect is that borax is taxable as a mineral under the notification and not as an unclassified item. Case-Laws VAT and Sales Tax Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161678