https://www.taxtmi.com/caselaws?id=154551 Armature coil winding oil used as an adhesive in coil winding was held not to be varnish for classification under item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act. The court applied the popular, ordinary meaning of "varnish" and noted that varnish is ordinarily associated with polishing, not adhesive use. The licensing regime under the Tamil Nadu Denatured Spirit Methyl Alcohol and Varnish (French Polish) Rules, 1959, also distinguished varnish from other denatured-spirit products, and the assessee's licence did not authorise manufacture of varnish. The reference to insulating spirit varnish in Indian Standards was treated as non-conclusive. en-us Wed, 01 Aug 1984 00:00:00 +0530 Fri, 23 Aug 2013 15:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154551 Armature coil winding oil used as an adhesive in coil winding was held not to be varnish for classification under item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act. The court applied the popular, ordinary meaning of "varnish" and noted that varnish is ordinarily associated with polishing, not adhesive use. The licensing regime under the Tamil Nadu Denatured Spirit Methyl Alcohol and Varnish (French Polish) Rules, 1959, also distinguished varnish from other denatured-spirit products, and the assessee's licence did not authorise manufacture of varnish. The reference to insulating spirit varnish in Indian Standards was treated as non-conclusive. Case-Laws VAT and Sales Tax Wed, 01 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154551