https://www.taxtmi.com/caselaws?id=162958 Bleaching powder was held not to fall within the concessional entry for lime and dehydrated lime because lime lost its identity in the manufacturing process and the notification covered only lime and dehydrated lime, not products made from them. It was nevertheless treated as a chemical for entry 29 of the Kerala General Sales Tax Act, since it was produced by a chemical process and understood in common parlance as a chemical product. The assessments were upheld and the tax revision cases were dismissed. en-us Fri, 21 Jul 2006 00:00:00 +0530 Wed, 19 Mar 2014 14:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162958 Bleaching powder was held not to fall within the concessional entry for lime and dehydrated lime because lime lost its identity in the manufacturing process and the notification covered only lime and dehydrated lime, not products made from them. It was nevertheless treated as a chemical for entry 29 of the Kerala General Sales Tax Act, since it was produced by a chemical process and understood in common parlance as a chemical product. The assessments were upheld and the tax revision cases were dismissed. Case-Laws VAT and Sales Tax Fri, 21 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162958