https://www.taxtmi.com/caselaws?id=148437 Pigment powders and pigment emulsions were considered in the context of sales tax classification under entry 39 of Schedule C to the Bombay Sales Tax Act, 1959. Construing the entry in its ordinary and technical sense, and applying ejusdem generis with the associated words "lacquers" and "varnishes", the court treated the entry as covering coating substances capable of direct application, not materials used to manufacture paint. As pigments are ingredients rather than paint itself, dry pigment powders and pigment emulsions sold for textile printing did not fall within "paints" and were not taxable under that entry; the assessee therefore succeeded on classification. en-us Tue, 06 Feb 1968 00:00:00 +0530 Sat, 27 Apr 2013 10:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148437 Pigment powders and pigment emulsions were considered in the context of sales tax classification under entry 39 of Schedule C to the Bombay Sales Tax Act, 1959. Construing the entry in its ordinary and technical sense, and applying ejusdem generis with the associated words "lacquers" and "varnishes", the court treated the entry as covering coating substances capable of direct application, not materials used to manufacture paint. As pigments are ingredients rather than paint itself, dry pigment powders and pigment emulsions sold for textile printing did not fall within "paints" and were not taxable under that entry; the assessee therefore succeeded on classification. Case-Laws VAT and Sales Tax Tue, 06 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148437