https://www.taxtmi.com/caselaws?id=160854 Thinner is treated as taxable under the specific entry for paints and turpentine oil where, on a proper construction of the sales tax schedule, its essential function and use align with that commodity class. The decisive factor is practical use: thinner is added to paint to reduce thickness and is also used for cleaning brushes, matching the object served by turpentine oil. The residuary entry applies only when no specific entry covers the commodity. On that basis, thinner falls within Entry 20 of Part II of Schedule II rather than the residuary category. en-us Wed, 13 Feb 2002 00:00:00 +0530 Wed, 25 Dec 2013 16:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160854 Thinner is treated as taxable under the specific entry for paints and turpentine oil where, on a proper construction of the sales tax schedule, its essential function and use align with that commodity class. The decisive factor is practical use: thinner is added to paint to reduce thickness and is also used for cleaning brushes, matching the object served by turpentine oil. The residuary entry applies only when no specific entry covers the commodity. On that basis, thinner falls within Entry 20 of Part II of Schedule II rather than the residuary category. Case-Laws VAT and Sales Tax Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160854