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TMI Blog1998 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... 92, dated 21-9-1992 wherein the High Court has held that the goods in question, namely, gelatine would fall within the description of chemical as described in Entry 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (for short the Act). 2.The appellant herein is incorporated under the Companies Act and under Memorandum dated 1-9-1983 has succeeded to the business of the erstwhile M/s. Protein Products of India Limited which was approved by the order of the Madras High Court dated 29-1-1986. The erstwhile M/s. Protein Products of India Ltd. was assessed towards sales tax for the years 1977-78 and 1978-79. Subsequently the said orders of assessment were revised under Section 16 of the Act by the Deputy Commercial Tax Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in Tax Appeal No. 642/85 and Tax Appeal No. 1/86 decided on 30-3-1987 in order to show that the Tribunal after having gone into the fact, as a fact finding body, has concluded that gelatine cannot be treated as a chemical and that gelatine cannot produce any chemical effect or resulting chemical change when used and further gelatine was also not an intermediary product. Further it was brought to the notice of the Court that the Revenue has not appealed against the said judgment of the Tribunal and it has become final between the parties. The High Court relying on certain decisions, without any kind of additional material or without examining or adverting to the findings of the Tribunal held that gelatine falls within the description of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emical dictionary." 6.The second opinion placed on record was from Thiru G.O.K. Ummer, Joint Director of Industries and Commerce (Chemicals) and the said opinion was as follows : "With reference to your letter cited, I am to inform that as per Hacki's Chemical Dictionary, a chemical is defined as a compound of substances of definite molecular composition. Generally, it is restricted to a single Molecular species with a definite molecular structure. Gelatine is a protein obtained from collagen by biling skin, ligaments, tender bones, etc., with water under pressure. It is not of definite molecular composition. The molecular weights of gelatine are reported to range from low values of 10,000 or 25,000 to high values reaching 25,000. Based o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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