1978 (8) TMI 212

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.... not a chemical and should be taxed as an unclassified item. The assessee dealt in haldi, salt petre and phenyl, etc. The turnover of salt petre, which was to the tune of Rs. 18,977.14, was taxed by the Sales Tax Officer at the rate applicable to chemicals. This was by recourse to Notification No. ST-8301-1/X-1008-64 dated 1st April, 1966, the relevant part of which was to the following effect:....