https://www.taxtmi.com/caselaws?id=162411 The court concluded that soda bicarbonate should be classified as a chemical and taxed at the rate of 8%. The appeals for the assessment years 1984-85 and 1985-86 were dismissed, affirming the Tribunal's decision. However, the appeal for the assessment year 1983-84 was allowed, and the case was remanded to the assessing authority for fresh assessment after examining the relevant forms. The court emphasized that the primary use of the commodity and the nature of the buyers were crucial in determining its classification. The petitions were dismissed, and the Tribunal's view and decision were affirmed. 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 The court concluded that soda bicarbonate should be classified as a chemical and taxed at the rate of 8%. The appeals for the assessment years 1984-85 and 1985-86 were dismissed, affirming the Tribunal's decision. However, the appeal for the assessment year 1983-84 was allowed, and the case was remanded to the assessing authority for fresh assessment after examining the relevant forms. The court emphasized that the primary use of the commodity and the nature of the buyers were crucial in determining its classification. The petitions were dismissed, and the Tribunal's view and decision were affirmed. Case-Laws VAT and Sales Tax Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162411