https://www.taxtmi.com/caselaws?id=158112 Lime does not fall within the sales tax entry for paints and varnishes because the expression "paints" must be read in context with the associated items and confined, under ejusdem generis, to substances of the same class as coating materials. In common parlance, lime is a distinct commodity used mainly for whitewashing and industrial or chemical purposes, and its use on walls does not make it paint. It is therefore taxable as an unspecified commodity at 7 per cent. en-us Fri, 19 Nov 1993 00:00:00 +0530 Wed, 16 Oct 2013 18:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158112 Lime does not fall within the sales tax entry for paints and varnishes because the expression "paints" must be read in context with the associated items and confined, under ejusdem generis, to substances of the same class as coating materials. In common parlance, lime is a distinct commodity used mainly for whitewashing and industrial or chemical purposes, and its use on walls does not make it paint. It is therefore taxable as an unspecified commodity at 7 per cent. Case-Laws VAT and Sales Tax Fri, 19 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158112