https://www.taxtmi.com/caselaws?id=151584 Colour-powders sold for dyeing cloth and other articles fall within the common and commercial meaning of "dyes" in Entry 25 of Schedule II, Part II of the M.P. General Sales Tax Act, 1958. The term was not to be confined by scientific or technical usage, and ejusdem generis did not justify excluding a distinct commercial commodity merely because it appeared alongside paints, varnishes and enamels. The later inclusion of "dyes" in the entry also supported its treatment as a separate taxable category, so the goods were taxable under Entry 25 rather than the residuary entry. en-us Sat, 03 Dec 1977 00:00:00 +0530 Fri, 07 Jun 2013 16:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151584 Colour-powders sold for dyeing cloth and other articles fall within the common and commercial meaning of "dyes" in Entry 25 of Schedule II, Part II of the M.P. General Sales Tax Act, 1958. The term was not to be confined by scientific or technical usage, and ejusdem generis did not justify excluding a distinct commercial commodity merely because it appeared alongside paints, varnishes and enamels. The later inclusion of "dyes" in the entry also supported its treatment as a separate taxable category, so the goods were taxable under Entry 25 rather than the residuary entry. Case-Laws VAT and Sales Tax Sat, 03 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151584