Common parlance test for dyes brings colouring iron oxide within the sales tax entry as a taxable dye.

Red oxide of iron sold as a colouring material for cement and plaster was classified under the sales tax entry for "dye" because the expression was construed in its ordinary and common parlance sense, not in a scientific or technical sense. A substance used to impart colour may fall within that entry even if it is a powder and not a ready-made solution, so long as it is commonly understood in trade as a colouring agent. Technical opinions and authorities dealing with different commodities were held unhelpful. The material was therefore treated as exigible under entry No. 25 of Part II of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958.

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Issues: Whether red oxide of iron sold by the assessee as a colouring material for cement and plaster fell within entry No. 25 of Part II of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958 as a "dye".

Analysis: The expression "dye" was construed in its ordinary and common parlance sense, not in a scientific or technical sense. A material used to impart colour to another substance, even if it is a powder and is not sold as a ready-made solution, may still answer the description of a dye if it is commonly understood in trade as a colouring substance. The finding that red oxide of iron was used as a colouring agent for cement and plaster brought it within that ordinary meaning. Reliance on technical opinions and on authorities dealing with different entries or different commodities was held to be of no assistance.

Conclusion: The material sold by the assessee was covered by entry No. 25 of Part II of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958 and was exigible as a dye.

Final Conclusion: The reference was answered against the assessee and in favour of the department, affirming taxability of the disputed material under the relevant sales tax entry.

Ratio Decidendi: A commodity used to impart colour is to be classified under the sales tax entry for dyes according to its common and trade parlance meaning, and not by resort to a scientific or technical characterization.

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