MANCHANDA, J. - (1.) THIS is a case stated under section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act). The question referred is : "Whether sodium silicate, as used in the manufacture of soap, is included in 'chemicals of all kinds' appearing as item No. 7 of the Notification No. ST-905/X dated 31st March, 1956 ?"
(2.) THE material facts are these : The assessee is a manufacturer and dealer in sodium silicate and washing soap. The short question for consideration is whether sodium silicate is a chemical within the meaning of item No. 7 of the aforesaid notification issued under the powers conferred by section 3-A of the Act. The item reads : "Chemicals of all kinds." The assessing authority and the Judge (Appeals) considered sodium silicate (water glass) to be a chemical and therefore falling within the mischief of item No. 7 of the said notification. The Judge (Revisions), however, took the view that sodium silicate though in its widest connotation might be a chemical yet when considered by the use to which it is put in India, which according to him, was only as a filler in the manufacture of soap, it cannot be treated as a chemical. Further, it was held, that sodium silicate is not a chemical compound but only a mixture. Hence this reference at the instance of the Commissioner of Sales Tax. The assessee, as already observed, is a manufacturer of sodium silicate and, therefore, it hardly lies in its mouth to say that sodium silicate is not a chemical The manufacture of sodium silicate or water glass is described in various books on industrial and advanced Organic Chemistry. In "Industrial Chemistry" by E. Riegel it is stated : "Sodium silicate is made by fusing together sand and soda ash in the proportions of 100 pounds of sand to 52 pounds of soda ash. Its formula is somewhat indefinite; it lies between Na2O. 3SiO2 and Na2O.4SiO2. It occurs chiefly as a thick syrup, a water solution of the solid." As regards its use, it is mentioned : "The uses of sodium silicate are surprisingly numerous; it is added in the crutching of soap; it serves to impregnate wood, to weight silk, as a mordant, as a heat resistant binding agent, to clarify juices and solutions, to render bricks and cements non-porous, as a detergent, and as an adhesive, particularly in making corrugated paper boxes." Therefore, according to this authority sodium silicate is a chemical compound but its formula is somewhat indefinite and may vary between 3 and 4 parts of silica. One of its uses is as a prop or filler but that is not the only use and its more important use in the manufacture of soap is that of a detergent. Sneed and Maynard in "General Inorganic Chemistry" have given the formula for sodium silicate and its preparation where silica is heated with sodium hydroxide or by fusing sand with sodium carbonate. As regards its uses, it is stated. "It has many commercial uses, such as fire-proofing and water-proofing of textiles and timbers, as a filler in cheap soaps, and as an adhesive in the manufacture of cardboard shopping cases." In Molinari's "Inorganic Chemistry", Volume I, second edition, page 606, the following uses are given : "Soluble glass is used to render objects impregnated with it resistant to fire. It is used as adhesive for glass, porcelain, stone etc. It is much employed for adulterating (wading) soap ..."
(3.) IN Thorpe's Dictionary of Applied Chemistry, Volume X, the uses of "sodium silicate" given are : "Sodium silicates have a wide variety of uses. The principal applications are connected with their adhesive properties, wetting powers for diverse materials and binding and detergent characteristics .... The use of sodium silicate in the soap industry is well established .... Silicates are incorporated in soaps to the extent of 1-25%. Water glass not only replaces the fat, but in some respects improves the quality of the soap. Sodium silicate is nearly always used, alone or in mixtures, whenever an inorganic detergent is required. Its power of deflocculation, wetting and emulsifying and of increasing and stablising foam, as well as precipitating calcium and magnesium from hard water, make sodium silicate a very effective cleaning agent." ;