1991 (2) TMI 374

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....ted question whether the alkyl benzene sulphonate is a chemical or a detergent thus taxable under item 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as it existed until repealed at the point of first sale in the State or under item 37 at the point of first sale in the State. The Sales Tax Appellate Tribunal (Main Bench) has held that since alkyl benzene sulphonate, th....

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....act from a letter (page 5 of the paper book giving expert opinion) shows that the said commodity is a detergent. The extract reads: 'As per many detergent books alkyl benzene sulphonate is a detergent. Definition of "detergent" as per dictionary made by Francis M. Turner is as follows: "A substance or mixture that has cleansing action due to combination of properties including lower right of....

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....always blend two or more detergents to get different detergents. You can also add other chemicals to improve different properties like when you take superphosphate it helps to make water salt, or to adjust PH, you can add soda ash or any other alkali. But if you remove alkyl benzene sulphonate from these you cannot get wetting action, emulsification, dispersion as well as foaming. That shows alkyl....

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.... taxed as specified item 37 of the First Schedule to the Act and dyes and chemicals other than those specifically mentioned in the Schedule are taxed as provided in item 138 thereof. Courts have repeatedly held for the purposes of taxing statute of this kind that goods referred to should be understood in the same way and sense as are understood in the common parlance. Item 37 which originally ment....