https://www.taxtmi.com/caselaws?id=128767 Red lead and zinc oxide were treated as chemicals for sales tax classification because the governing notifications separated "dyes, colours and compositions thereof" from "chemicals of all kinds." Although the goods could broadly be described as colours or pigments, their commercial character, stocking, and sale showed that the assessee dealt with them as chemicals. The applicable fiscal category therefore depended on the article's actual commercial sale character and the manner in which the vendor treated it in trade, not on a possible general description. The higher-rate notification for chemicals accordingly applied. en-us Wed, 14 Nov 1962 00:00:00 +0530 Thu, 11 Apr 2013 11:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128767 Red lead and zinc oxide were treated as chemicals for sales tax classification because the governing notifications separated "dyes, colours and compositions thereof" from "chemicals of all kinds." Although the goods could broadly be described as colours or pigments, their commercial character, stocking, and sale showed that the assessee dealt with them as chemicals. The applicable fiscal category therefore depended on the article's actual commercial sale character and the manner in which the vendor treated it in trade, not on a possible general description. The higher-rate notification for chemicals accordingly applied. Case-Laws VAT and Sales Tax Wed, 14 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128767