Meaning of “Inorganic heavy chemicals”

Case Name : Rani Gunwant Kaur Vs. Wto

Citation :[1985] 13 ITD 384 (CHD. – TRIB.)

Court : ITAT-Chandigarh


Meaning : The word ‘inorganic’ has not been defined either in the income-tax act or the wealth-tax act, but it can be seen from the books on chemistry that nitrogen and oxygen gases are included in inorganic chemistry. It is also clear from the reference books that the word ‘heavy’ has been used for indicating mass production i.E., Production in large quantities, viz., In million cubic metres whereas the unit for fine chemicals is kg. The unit of million cubic metres pre-supposes gases which are classified in ‘heavy chemicals’.

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