Commercial classification of ultramarine blue: washing blue is not a dye and falls only under the residuary tax entry.

Ultramarine blue, commonly known as neel, was held not to fall within the expression "dyes" in entry 25 of Schedule II, Part II, of the M.P. General Sales Tax Act, 1958. The classification turned on its ordinary commercial use and common understanding: it functioned mainly as a washing blue or pigment, not as a substance that permanently impregnates fabric, fixes to it, or withstands light, water, detergents, or alkalies. The entry was construed in the context of associated goods of the same general class, and not in an extended sense. The commodity was therefore taxable only under the residuary entry in Part VI of Schedule II.

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Issues: Whether ultramarine blue, commonly known as neel, fell within the expression "dyes" in entry 25 of Schedule II, Part II, of the M.P. General Sales Tax Act, 1958, or was liable to tax only under the residuary entry in Part VI of Schedule II.

Analysis: The determining factor was the ordinary and common use of the commodity and its commercial understanding, not an occasional or exceptional use. Neel was found to be a pigment or brightening agent used mainly for washing clothes and not a substance that could impregnate fabric in a permanent way, fix itself to the fabric, or withstand light, water, detergents, or alkalies. On its scientific and ordinary meaning, it did not answer the description of a dye. The entry "dyes" was construed in the context of associated goods of the same general class and not in an extended sense so as to include a washing blue or pigment.

Conclusion: Ultramarine blue, commonly known as neel, is not a dye within entry 25 of Schedule II, Part II, and cannot be taxed under that entry. It is taxable only under the residuary entry in Part VI of Schedule II.

Final Conclusion: The reference was answered in favour of the assessee by excluding neel from entry 25 and placing it in the residuary tax category.

Ratio Decidendi: A commodity must be classified according to its ordinary commercial and common use, and a pigment or washing blue that does not function as a permanent fabric dye cannot be included within an entry for dyes.

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