1988 (11) TMI 334

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....ales Tax Tribunal, Ajmer (hereinafter referred to as a "Tribunal"). The question before me is whether "falcofix-SH" is to be taxed at 12 per cent as per the Notification No. F. 5(22)FD/CT/70-7, dated 9th March, 1970. The assessing authority found that the commodity "falcofix" is glue which is covered by serial No. 18 of the aforesaid notification and as such it is to be taxed at the rate of 12 ....

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.... of the powers conferred by section 5 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), the State Government hereby notifies that with immediate effect the rate of the tax payable by a dealer in respect of the goods specified in column 2 of the list annexed hereto shall be as shown against them in column 3 of the said list. LIST ------------------------------------------------....

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.... in collagen. Chief sources are slaughterhouse wastes and fish scraps. Other animal derived glues are made from casein (milk) and blood. The most important vegetable glue is made from soyabean protein. Combustible in solid form. Nontoxic, but inedible. See also adhesive, fish glue, collagen gelatin." The adhesive have also been defined in the Condensed Chemical Dictionary, 10th Edition which re....

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....ve is a very wider term and glue is a specific term which means only compound extracted from organic elements. But the "falcofix-SH" is a synthetic compound and it does not fall in the narrow definition of a "glue" which is organic in nature. Though, the purpose of both the items is binding, but the "falcofix" is a new development in the horizons of the binding industry or in a hardware industry. ....