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TMI Blog1991 (2) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... em 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as it existed until repealed at the point of first sale in the State or under item 37 at the point of first sale in the State. The Sales Tax Appellate Tribunal (Main Bench) has held that since alkyl benzene sulphonate, the commodity concerned has got detergent properties, it has to be taxed as a detergent. The Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The extract reads: 'As per many detergent books alkyl benzene sulphonate is a detergent. Definition of "detergent" as per dictionary made by Francis M. Turner is as follows: "A substance or mixture that has cleansing action due to combination of properties including lower right of surface tension, wetting action, emulsifying and dispersing action and foam formation. Ordinary soap is the bes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent properties like when you take superphosphate it helps to make water salt, or to adjust PH, you can add soda ash or any other alkali. But if you remove alkyl benzene sulphonate from these you cannot get wetting action, emulsification, dispersion as well as foaming. That shows alkyl benzene sulphonate is the detergent. * * * Certificate dated April 8, 1980 of Atsuan Chemical Corporation wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned in the Schedule are taxed as provided in item 138 thereof. Courts have repeatedly held for the purposes of taxing statute of this kind that goods referred to should be understood in the same way and sense as are understood in the common parlance. Item 37 which originally mentioned only soaps, after amendment, includes, besides soap, soap flakes, soap powders, detergent powders and liquids, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before us that if not a detergent alkyl benzene sulphonate is a chemical. That being the position, we have no hesitation in holding that the order of the Tribunal cannot be sustained. The same is accordingly set aside. The tax case is allowed. The order of the Appellate Assistant Commissioner in this behalf is restored. No costs. Petition allowed. - - TaxTMI - TMITax - CST, VAT & Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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