https://www.taxtmi.com/caselaws?id=154415 Red oxide of iron sold as a colouring material for cement and plaster was classified under the sales tax entry for "dye" because the expression was construed in its ordinary and common parlance sense, not in a scientific or technical sense. A substance used to impart colour may fall within that entry even if it is a powder and not a ready-made solution, so long as it is commonly understood in trade as a colouring agent. Technical opinions and authorities dealing with different commodities were held unhelpful. The material was therefore treated as exigible under entry No. 25 of Part II of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958. en-us Fri, 09 Aug 1985 00:00:00 +0530 Mon, 19 Aug 2013 18:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154415 Red oxide of iron sold as a colouring material for cement and plaster was classified under the sales tax entry for "dye" because the expression was construed in its ordinary and common parlance sense, not in a scientific or technical sense. A substance used to impart colour may fall within that entry even if it is a powder and not a ready-made solution, so long as it is commonly understood in trade as a colouring agent. Technical opinions and authorities dealing with different commodities were held unhelpful. The material was therefore treated as exigible under entry No. 25 of Part II of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Fri, 09 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154415