1995 (3) TMI 462

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....a) held that the assessee had dealt in green garlic, that even if it is dried, so long as it is not dehydrated, the garlic would be vegetable within the Notification No. 1764/Revenue dated April 5, 1960 and it is not liable to tax. Accordingly, the Tribunal had set aside the assessment on the sales turnover of garlic of Rs. 2,80,500. We have also heard learned counsel for the assessee in support of the order passed by the Tribunal. A similar issue came up for consideration before this Court in T.C. No. 331 of 1987 in the case of State of Tamil Nadu v. D.J. Kaliaperumal Naidu and Company, wherein by an order dated November 22, 1994 this Court held that the sales turnover of garlic is entitled to exemption as vegetable under section 17 of the....

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....ary, 10th Edition, potassium nitrate means, "Potassium nitrate: Properties: Transparent, colourless or white crystalline powder or crystals; slightly hydroscopic; pungent, saline taste. Sp. Gr. 2.1062; m.p. 337 C; b.p., decomposes at about 400 C; soluble in water and glycerol; slightly soluble in alcohol. Low toxicity. Grades: Commercial; C.P.; F.C.C. Containers: Bottles, bags, barrels, drums. Hazards: Dangerous fire and explosion risk when shocked or heated, or in contact with organic materials; strong oxidizing agent. Uses: Pyrotechnics; explosives; matches; specially fertilizer; reagent; to modify burning properties of tobacco; glass manufacture; tempering steel; curing foods; oxidizer in solid rocket propellants. Shipping regulatio....

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.... the scientific sense would be chemicals but should not be treated as such, has mentioned salt petre as one of the commodities which would not answer the description of chemical as used in the notification." Hence, the said decision would render no assistance to the assessee to contend the salt petre is not a chemical under item 138 of the First Schedule to the TNGST Act. 5.. Another decision relied on by the Tribunal was in State of Gujarat v. Shah Bhagwanji Manekchand [1982] 50 STC 147, wherein the Gujarat High Court held that for an article to be qualified as "chemicals" within the meaning of entry 9 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969, it must be an intermediary chemical product which can be utilised as such for....