Ballasts, boulders, chips classified as "minerals" under Sales Tax Act; subject to 4% tax per Entry 117.

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....Rate of tax - 4% or 12% - taking the “common parlance test”, the ballasts, boulders or chips are nothing but “mineral” under Sales Tax Act exigible to tax at the rate of 4% as per Entry 117 of the taxable list. - HC....