1998 (4) TMI 526

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..... rala General Sales Tax Act, 1963 (for short, "the Act"), which refers to "all acids". 2.. While completing the original assessment, the assessing authority levied tax on the sales of industrial stearine fatty acid at the rate of four per cent treating the item as unclassified. Later, he reopened the assessment and held that the industrial stearine fatty acid falls under entry 65 of the First Sch .....

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..... al, which found as follows: "Acid is one which neutralises the base. For example, caustic soda plus any acid gives a salt, i.e., sodium salt. Or lime plus any acid gives calcium salt. Acid may be classified under different categories such as organic, inorganic, commercial acid, or edible or nonedible etc. Organic acids are like free fatty acid (FFA), formic acid, citric acid, etc. Certain organi .....

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..... not defined under the statute, then that should be understood in a way in which that is used in common parlance. We do not dispute the proposition as stated by learned counsel for the revision-petitioner. But the question is whether the industrial stearine fatty acid is in the nature of acid and if that is so, whether that can be excluded from the entry of the widest amplitude embracing "all aci .....

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