https://www.taxtmi.com/caselaws?id=100830 Imported food colours and syrup essences were held not to fall within the notification entries for "dyes and colours and compositions thereof" or "scents and perfumes" under the U.P. Sales Tax Act. Fiscal entries describing goods must be construed in their common, popular and commercial sense, as understood by dealers and consumers, rather than by technical or dictionary meanings. On that construction, edible food colours and flavouring essences used in food were outside entries 10 and 37, and the Prevention of Food Adulteration Rules did not justify a wider reading. The result was that such goods were taxable as unclassified goods under section 3, not at the single-point higher rate under section 3-A. en-us Thu, 02 Nov 1972 00:00:00 +0530 Thu, 15 Jan 2026 13:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100830 Imported food colours and syrup essences were held not to fall within the notification entries for "dyes and colours and compositions thereof" or "scents and perfumes" under the U.P. Sales Tax Act. Fiscal entries describing goods must be construed in their common, popular and commercial sense, as understood by dealers and consumers, rather than by technical or dictionary meanings. On that construction, edible food colours and flavouring essences used in food were outside entries 10 and 37, and the Prevention of Food Adulteration Rules did not justify a wider reading. The result was that such goods were taxable as unclassified goods under section 3, not at the single-point higher rate under section 3-A. Case-Laws VAT / Sales Tax Thu, 02 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100830