https://www.taxtmi.com/caselaws?id=160169 Acromine colours used in textile printing were treated as dyes and chemicals rather than as pigments or colours under the schedule entry for paints and allied materials. The controlling classification test was the commodity's true commercial and functional character, and the contextual meaning principle was applied to read the competing entries in light of their ordinary use. Because the materials were used for soaking and printing cloth, they did not fall within the higher-rate entry for painting-related pigments. The commodity was therefore placed under the lower-rate dyes and chemicals entry, with the applicable rate being 8 per cent up to 30 June 1982 and thereafter the lower multi-point rate in force. en-us Thu, 25 Mar 1999 00:00:00 +0530 Tue, 10 Dec 2013 18:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160169 Acromine colours used in textile printing were treated as dyes and chemicals rather than as pigments or colours under the schedule entry for paints and allied materials. The controlling classification test was the commodity's true commercial and functional character, and the contextual meaning principle was applied to read the competing entries in light of their ordinary use. Because the materials were used for soaking and printing cloth, they did not fall within the higher-rate entry for painting-related pigments. The commodity was therefore placed under the lower-rate dyes and chemicals entry, with the applicable rate being 8 per cent up to 30 June 1982 and thereafter the lower multi-point rate in force. Case-Laws VAT and Sales Tax Thu, 25 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160169