https://www.taxtmi.com/caselaws?id=128767 Sales-tax classification of red lead and zinc oxide turns on their commercial sale character where they can fall within both dyes or colours and chemicals. Although both goods may be pigments and chemicals, separately listed fiscal categories require classification by their actual commercial use and the manner in which the vendor stocks, treats and sells them. Red lead and zinc oxide, when sold as chemicals rather than colours, fall within the chemicals category and attract the notification applicable to chemicals. The governing principle is that overlapping commodity descriptions are resolved by commercial treatment in the relevant trade. 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 Sales-tax classification of red lead and zinc oxide turns on their commercial sale character where they can fall within both dyes or colours and chemicals. Although both goods may be pigments and chemicals, separately listed fiscal categories require classification by their actual commercial use and the manner in which the vendor stocks, treats and sells them. Red lead and zinc oxide, when sold as chemicals rather than colours, fall within the chemicals category and attract the notification applicable to chemicals. The governing principle is that overlapping commodity descriptions are resolved by commercial treatment in the relevant trade. Case-Laws VAT and Sales Tax Wed, 14 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128767