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TMI Blog1984 (1) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Schedule to the Tamil Nadu General Sales Tax Act, 1959, covering "dyes and chemicals" taxable at 8 per cent as contended by the revenue or at 4 per cent multi-point as contended by the assessee. In this case the assessee has sold the commodity called Fiksol-S. 69 and it claimed that this is chargeable only at multi-point. But the assessing authority, proceeding on the basis of a clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be taken to fall within the expression "dyes and chemicals" under item 138 of the First Schedule. The appellate authority relied on its own earlier decision in another case that vulcanising solution will come within the purview of "dyes and chemicals" under item 138 of the First Schedule. The assessee thereafter went before the Tribunal. The Tribunal held that the Appellate Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant literature that Fiksol-S. 69 is an all purpose adhesive used for binding various surfaces such as leather, rubber, wood, plastic, glass, ceramic, felt, canvas, stone, summica, metal, linoleum, etc. Though the adhesive has been made of certain ingredients which are in the form of chemicals, the commodity called Fiksol-S. 69 cannot be treated to be a chemical by itself since the use of this ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Sales Tax Act, 1969, it must be an intermediary chemical product which can be utilised as such for producing other finished products and that the word "chemicals" should normally be understood as a chemical which could be used as an intermediary chemical product and not as an "end-product". We find that the expression "dyes and chemicals" used in item 138 of the First Schedule is practically ide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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