https://www.taxtmi.com/caselaws?id=153292 The expression "chemicals" in entry 9 of Schedule II, Part A to the Gujarat Sales Tax Act, 1969 was construed by applying noscitur a sociis with the associated term "dyes". The term was held to cover intermediary chemical products used in the manufacture of other finished goods, not end-products. On the Tribunal's factual finding, merta lime, sojat lime and gotan lime were used as ingredients in mortar and whitewash for construction and not as final building materials. They were therefore classified as chemicals under entry 9 and excluded from the residuary entry 13 of Schedule III. en-us Thu, 24 Dec 1981 00:00:00 +0530 Sat, 20 Jul 2013 17:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153292 The expression "chemicals" in entry 9 of Schedule II, Part A to the Gujarat Sales Tax Act, 1969 was construed by applying noscitur a sociis with the associated term "dyes". The term was held to cover intermediary chemical products used in the manufacture of other finished goods, not end-products. On the Tribunal's factual finding, merta lime, sojat lime and gotan lime were used as ingredients in mortar and whitewash for construction and not as final building materials. They were therefore classified as chemicals under entry 9 and excluded from the residuary entry 13 of Schedule III. Case-Laws VAT and Sales Tax Thu, 24 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153292