https://www.taxtmi.com/caselaws?id=161789 Nickel catalyst used in soap manufacturing was treated as raw material for concessional sales tax under the Kerala General Sales Tax Act, 1963 because the statutory test focused on use in the manufacturing process, not on whether the item became part of the finished product. The fact that soap could be produced without the catalyst did not exclude it from the raw-material description. A chemical may retain its identity, undergo change, or act as a catalyst and still qualify as a material used in production. On that basis, the assessee was held entitled to the concessional rate. en-us Wed, 12 Jun 2002 00:00:00 +0530 Thu, 06 Feb 2014 16:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161789 Nickel catalyst used in soap manufacturing was treated as raw material for concessional sales tax under the Kerala General Sales Tax Act, 1963 because the statutory test focused on use in the manufacturing process, not on whether the item became part of the finished product. The fact that soap could be produced without the catalyst did not exclude it from the raw-material description. A chemical may retain its identity, undergo change, or act as a catalyst and still qualify as a material used in production. On that basis, the assessee was held entitled to the concessional rate. Case-Laws VAT and Sales Tax Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161789