https://www.taxtmi.com/caselaws?id=104276 Ultramarine blue was classified as a pigment, not a chemical, for sales tax purposes under the Tamil Nadu General Sales Tax Act. The Court relied on dictionary meanings, commercial understanding, trade usage, and prior High Court decisions to conclude that the product is commonly known and used as a colourant or whitener. On that basis, the specific pigment entry applied instead of the residuary chemical entry, and the sales tax authorities' classification was upheld. en-us Mon, 28 Jul 1997 00:00:00 +0530 Tue, 03 Sep 2013 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104276 Ultramarine blue was classified as a pigment, not a chemical, for sales tax purposes under the Tamil Nadu General Sales Tax Act. The Court relied on dictionary meanings, commercial understanding, trade usage, and prior High Court decisions to conclude that the product is commonly known and used as a colourant or whitener. On that basis, the specific pigment entry applied instead of the residuary chemical entry, and the sales tax authorities' classification was upheld. Case-Laws VAT and Sales Tax Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104276