https://www.taxtmi.com/caselaws?id=162411 Soda bicarbonate was classified for sales tax purposes by its common and commercial understanding, predominant use, and trade treatment, rather than by an asserted medicinal use. Because the record showed it was ordinarily dealt with as a chemical and sold mainly to chemical and industrial concerns, the chemical entry applied and the medicament claim was rejected. The nature of the buyers did not alter that classification. Earlier tribunal decisions on the same commodity were treated as fact-specific and not controlling on the present record. The commodity was upheld under the chemical entry at 8 per cent for the relevant years, while the issue relating to forms produced in one revision was remitted for fresh assessment. en-us Fri, 23 May 2003 00:00:00 +0530 Wed, 26 Feb 2014 13:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162411 Soda bicarbonate was classified for sales tax purposes by its common and commercial understanding, predominant use, and trade treatment, rather than by an asserted medicinal use. Because the record showed it was ordinarily dealt with as a chemical and sold mainly to chemical and industrial concerns, the chemical entry applied and the medicament claim was rejected. The nature of the buyers did not alter that classification. Earlier tribunal decisions on the same commodity were treated as fact-specific and not controlling on the present record. The commodity was upheld under the chemical entry at 8 per cent for the relevant years, while the issue relating to forms produced in one revision was remitted for fresh assessment. Case-Laws VAT and Sales Tax Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162411