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TMI Blog1995 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Appellate Assistant Commissioner on appeal at 10 per cent. The Tribunal, following an earlier decision of its own held that formaldehyde is a chemical falling under item 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 and so it is not a liquefied or solidified gas to fall under item 106 of the First Schedule. Hence the Tribunal held that the assessment at the enha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, learned counsel for the assessee while supporting the order passed by the Tribunal contending that formaldehyde is a chemical falling under item 138 of the First Schedule to the Act. 2.. We have heard the rival submissions. The meaning of the word "formaldehyde" as stated in the Condensed Chemical Dictionary-10th Edition is as under: "Formaldehyde (oxymethylene; formic aldeh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-molybdenum oxide are the most common catalysts. Grades: Aqueous solutions: 37 per cent, 44 per cent, 50 per cent inhibited (with varying percentages of methanol) or stabilised or unstabilised (methanolfree); also available in solution in n-butanol, methanol, or urea; U.S.P. (37 per cent acqueous solution containing methanol). See also paraforamaldehyde, the polymerized, solid form. Container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nH. A polymer of formaldehyde in which n equals 8 to 100. Not to be confused with the trimer, symtroixane (q.v.). properties: White solid with slight odor of formaldehyde; insoluble in alcohol and ether. Solube in strong alkali solution. The higher polymers are insoluble in water. Melting range 120-170 C; flash point 160 F(71 C) (closed cup). Combustible. Autoignition temp. 572 F (300 C). Derivati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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