https://www.taxtmi.com/caselaws?id=150786 Ultramarine blue, commonly known as neel, was held not to fall within the expression "dyes" in entry 25 of Schedule II, Part II, of the M.P. General Sales Tax Act, 1958. The classification turned on its ordinary commercial use and common understanding: it functioned mainly as a washing blue or pigment, not as a substance that permanently impregnates fabric, fixes to it, or withstands light, water, detergents, or alkalies. The entry was construed in the context of associated goods of the same general class, and not in an extended sense. The commodity was therefore taxable only under the residuary entry in Part VI of Schedule II. en-us Fri, 18 Jul 1975 00:00:00 +0530 Wed, 22 May 2013 16:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150786 Ultramarine blue, commonly known as neel, was held not to fall within the expression "dyes" in entry 25 of Schedule II, Part II, of the M.P. General Sales Tax Act, 1958. The classification turned on its ordinary commercial use and common understanding: it functioned mainly as a washing blue or pigment, not as a substance that permanently impregnates fabric, fixes to it, or withstands light, water, detergents, or alkalies. The entry was construed in the context of associated goods of the same general class, and not in an extended sense. The commodity was therefore taxable only under the residuary entry in Part VI of Schedule II. Case-Laws VAT and Sales Tax Fri, 18 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150786