https://www.taxtmi.com/caselaws?id=760848 Sodium bicarbonate and magnesium sulphate retained their character as chemicals for entry-based sales tax purposes even when used as raw materials. G.O.Ms.No.189, issued under the Andhra Pradesh General Sales Tax Act, prescribed 8% tax on all chemicals not covered by the Sixth Schedule, and the goods were not specifically excluded by the relevant entry. The fact of purchase or use as raw materials did not alter their essential classification. Accordingly, tax at 8% applied and revisional orders levying 12% could not be sustained. en-us Wed, 16 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760848 Sodium bicarbonate and magnesium sulphate retained their character as chemicals for entry-based sales tax purposes even when used as raw materials. G.O.Ms.No.189, issued under the Andhra Pradesh General Sales Tax Act, prescribed 8% tax on all chemicals not covered by the Sixth Schedule, and the goods were not specifically excluded by the relevant entry. The fact of purchase or use as raw materials did not alter their essential classification. Accordingly, tax at 8% applied and revisional orders levying 12% could not be sustained. Case-Laws GST Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760848