1998 (4) TMI 526

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....ne fatty acid is covered by entry 65 of the First Schedule to the Kerala General Sales Tax Act, 1963 (for short, "the Act"), which refers to "all acids". 2.. While completing the original assessment, the assessing authority levied tax on the sales of industrial stearine fatty acid at the rate of four per cent treating the item as unclassified. Later, he reopened the assessment and held that the i....

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....dispute was carried before the Kerala Sales Tax Appellate Tribunal, which found as follows: "Acid is one which neutralises the base. For example, caustic soda plus any acid gives a salt, i.e., sodium salt. Or lime plus any acid gives calcium salt. Acid may be classified under different categories such as organic, inorganic, commercial acid, or edible or nonedible etc. Organic acids are like free ....

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....t may be understood in a different way and when an item is not defined under the statute, then that should be understood in a way in which that is used in common parlance. We do not dispute the proposition as stated by learned counsel for the revision-petitioner. But the question is whether the industrial stearine fatty acid is in the nature of acid and if that is so, whether that can be excluded....