https://www.taxtmi.com/caselaws?id=154983 In construing a taxing notification, the controlling test is common parlance, meaning how merchants, consumers and users understand the goods, rather than a technical or scientific meaning. Applying that approach, the Rajasthan HC treated "neel" (ultramarine blue) as a whitening agent used for laundry purposes, not a colour pigment within item No. 18 of the 1970 notification. The later 1977 notification, which separately named ultramarine blue in the taxable list, reinforced that it was not covered by the earlier pigment entry. On that basis, neel was liable only at the residuary rate and not at the higher rate for pigments. en-us Fri, 01 Nov 1985 00:00:00 +0530 Fri, 30 Aug 2013 17:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154983 In construing a taxing notification, the controlling test is common parlance, meaning how merchants, consumers and users understand the goods, rather than a technical or scientific meaning. Applying that approach, the Rajasthan HC treated "neel" (ultramarine blue) as a whitening agent used for laundry purposes, not a colour pigment within item No. 18 of the 1970 notification. The later 1977 notification, which separately named ultramarine blue in the taxable list, reinforced that it was not covered by the earlier pigment entry. On that basis, neel was liable only at the residuary rate and not at the higher rate for pigments. Case-Laws VAT and Sales Tax Fri, 01 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154983