1978 (8) TMI 212

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..... and phenyl, etc. The turnover of salt petre, which was to the tune of Rs. 18,977.14, was taxed by the Sales Tax Officer at the rate applicable to chemicals. This was by recourse to Notification No. ST-8301-1/X-1008-64 dated 1st April, 1966, the relevant part of which was to the following effect: "Chemicals of all kinds including fuel gases such as Burshane and Indane but excluding soda-ash and .....

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..... as food article cannot be put in the category of chemicals. In fact, in the case of Industrial Gases(2), the Bench while giving example of such commodities, which in 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. This decision settles the p .....

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