https://www.taxtmi.com/caselaws?id=158586 Dyes used in leather finishing were treated as a separately classified commodity under Entry 49 of Part C of the First Schedule, rather than being reclassified under Entry 16(iii) of Part E as pigments or leather finishes. The court reasoned that dyes and pigments were distinct products, and that end use in leather finishing did not alter the statutory identity of the commodity. Applying strict construction of taxing entries, it rejected classification by inference or user theory and held that the commodity must fall within the plain language of the specific entry. en-us Fri, 16 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158586 Dyes used in leather finishing were treated as a separately classified commodity under Entry 49 of Part C of the First Schedule, rather than being reclassified under Entry 16(iii) of Part E as pigments or leather finishes. The court reasoned that dyes and pigments were distinct products, and that end use in leather finishing did not alter the statutory identity of the commodity. Applying strict construction of taxing entries, it rejected classification by inference or user theory and held that the commodity must fall within the plain language of the specific entry. Case-Laws VAT and Sales Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158586