1995 (3) TMI 458

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....e assessee disputed the rate of tax on the sale of formaldehyde to the tune of Rs. 18,296.25 sustained by the Appellate Assistant Commissioner on appeal at 10 per cent. The Tribunal, following an earlier decision of its own held that formaldehyde is a chemical falling under item 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 and so it is not a liquefied or solidified gas t....

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....2, 1980, in holding that the commodity is taxable under entry 106 of the First Schedule to the Act. On the other hand, learned counsel for the assessee while supporting the order passed by the Tribunal contending that formaldehyde is a chemical falling under item 138 of the First Schedule to the Act. 2.. We have heard the rival submissions. The meaning of the word "formaldehyde" as stated in th....

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....Sp.gr. 1.08. Derivation: Oxidation of synthetic methanol or low-boiling petroleum gases such as propane and butane. Silver, copper, or an iron-molybdenum oxide are the most common catalysts. Grades: Aqueous solutions: 37 per cent, 44 per cent, 50 per cent inhibited (with varying percentages of methanol) or stabilised or unstabilised (methanolfree); also available in solution in n-butanol, me....

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.... So also the word "paraformaldehyde" has been explained in the abovesaid dictionary at page 775 as under: "Paraformaldehyde (para form) HO(CH2O)nH. A polymer of formaldehyde in which n equals 8 to 100. Not to be confused with the trimer, symtroixane (q.v.). properties: White solid with slight odor of formaldehyde; insoluble in alcohol and ether. Solube in strong alkali solution. The higher po....