https://www.taxtmi.com/caselaws?id=155088 Vegetable turpentine oil, though capable of use in paints and varnishes as well as as a raw material for camphor manufacture, was classified by reference to the manner in which it was sold and used. The governing principle applied was that when a commodity answers more than one description, its tax entry depends on the character in which it is marketed and the actual use shown by the surrounding facts. As most sales were to a buyer using the product as oil, the relevant turnover could not be treated as goods meant for painting and varnishing merely because that was another possible use. The sales therefore fell under oils of all kinds and were taxable at 4 per cent. en-us Wed, 15 Jan 1986 00:00:00 +0530 Sat, 31 Aug 2013 13:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155088 Vegetable turpentine oil, though capable of use in paints and varnishes as well as as a raw material for camphor manufacture, was classified by reference to the manner in which it was sold and used. The governing principle applied was that when a commodity answers more than one description, its tax entry depends on the character in which it is marketed and the actual use shown by the surrounding facts. As most sales were to a buyer using the product as oil, the relevant turnover could not be treated as goods meant for painting and varnishing merely because that was another possible use. The sales therefore fell under oils of all kinds and were taxable at 4 per cent. Case-Laws VAT and Sales Tax Wed, 15 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155088