https://www.taxtmi.com/caselaws?id=158651 Imported goods described as "Matt-Top" and "Icasolv-TL-460" were examined against supplier literature, invoices, industrial licence and technical material to determine whether they fell within the notified category of lacquers under Notification No. 759-F.T. read with the West Bengal Sales Tax Act, 1954. The Tribunal treated the manufacturer's descriptions and tariff references as supporting lacquer and varnish characterisation, and held that use in the leather industry did not exclude the goods because the notification covered lacquers by identity, not by end-use. It further recognised that paint and lacquer are distinct commodities. The goods were therefore treated as notified lacquers requiring a prior sales tax permit before import, and seizure was upheld. en-us Sun, 18 Aug 1996 00:00:00 +0530 Sat, 02 Nov 2013 15:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158651 Imported goods described as "Matt-Top" and "Icasolv-TL-460" were examined against supplier literature, invoices, industrial licence and technical material to determine whether they fell within the notified category of lacquers under Notification No. 759-F.T. read with the West Bengal Sales Tax Act, 1954. The Tribunal treated the manufacturer's descriptions and tariff references as supporting lacquer and varnish characterisation, and held that use in the leather industry did not exclude the goods because the notification covered lacquers by identity, not by end-use. It further recognised that paint and lacquer are distinct commodities. The goods were therefore treated as notified lacquers requiring a prior sales tax permit before import, and seizure was upheld. Case-Laws VAT and Sales Tax Sun, 18 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158651