Varnish defined as a resin-based coating; classification distinguishes natural and synthetic resins and varnish-tree derivatives relevant for regulatory characterisation. Varnish denotes a liquid coating material of resins that dry to a hard transparent film; modern formulations rely on synthetic resins (phenolics, alkyds, amino resins, polyurethanes, epoxies, silicones and vinyl resins) with oils, dibasic acids and alcohols determining properties such as viscosity, drying and durability. Alkyds are identified as the principal resin class in coatings, phenolics retain specific applications, and the term Varnish Tree denotes species whose milky exudate produces lacquer with distinctive drying properties used in polished, water-resistant finishes. A tax authority case citation is provided for reference.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Varnish defined as a resin-based coating; classification distinguishes natural and synthetic resins and varnish-tree derivatives relevant for regulatory characterisation.
Varnish denotes a liquid coating material of resins that dry to a hard transparent film; modern formulations rely on synthetic resins (phenolics, alkyds, amino resins, polyurethanes, epoxies, silicones and vinyl resins) with oils, dibasic acids and alcohols determining properties such as viscosity, drying and durability. Alkyds are identified as the principal resin class in coatings, phenolics retain specific applications, and the term Varnish Tree denotes species whose milky exudate produces lacquer with distinctive drying properties used in polished, water-resistant finishes. A tax authority case citation is provided for reference.
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