https://www.taxtmi.com/caselaws?id=156749 Ultramarine blue was held to be classified by common and commercial parlance, not by its technical description. As it is commonly understood as a pigment and whitening or brightening agent, it does not answer the description of a dye or chemical under item 138, which operates as a residuary entry. Because item 110 specifically includes pigments alongside paints, colours and allied goods, ultramarine blue falls within item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 and is taxable only at the point of first sale in the State. en-us Tue, 16 Apr 1991 00:00:00 +0530 Tue, 24 Sep 2013 15:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156749 Ultramarine blue was held to be classified by common and commercial parlance, not by its technical description. As it is commonly understood as a pigment and whitening or brightening agent, it does not answer the description of a dye or chemical under item 138, which operates as a residuary entry. Because item 110 specifically includes pigments alongside paints, colours and allied goods, ultramarine blue falls within item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 and is taxable only at the point of first sale in the State. Case-Laws VAT and Sales Tax Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156749