Commodity classification by common parlance places ultramarine blue under pigment entry, not residuary dye or chemical entry.

Ultramarine blue was held to be classified by common and commercial parlance, not by its technical description. As it is commonly understood as a pigment and whitening or brightening agent, it does not answer the description of a dye or chemical under item 138, which operates as a residuary entry. Because item 110 specifically includes pigments alongside paints, colours and allied goods, ultramarine blue falls within item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 and is taxable only at the point of first sale in the State.

---

---

Issues: Whether ultramarine blue falls under item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, item 138 of that Schedule, or is taxable at the multi-point rate under section 3(1) of the Act.

Analysis: The determination of a fiscal entry depends on the sense in which the commodity is understood in common or commercial parlance, not on its technical or scientific description. Item 138 was treated as a residuary entry for dyes and chemicals not otherwise covered, so the first question was whether ultramarine blue answers the description of dye or chemical. The material before the Court showed that ultramarine blue is commonly understood as a pigment and whitening or brightening agent, and not as a dye or chemical. In the context of item 110, pigments are specifically mentioned, along with paints, colours and allied goods. The Court therefore held that ultramarine blue fits the description of pigment within item 110 and cannot be treated as falling under item 138 or under the general multi-point levy.

Conclusion: Ultramarine blue is classifiable under item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 and is taxable only at the point of first sale in the State.

---