https://www.taxtmi.com/caselaws?id=161007 Primer is treated as taxable paint for sales tax purposes where the entry covers dyes, paints, varnishes, lacquers, enamels and allied goods, even though primer is not named expressly. The Court used the excise tariff as an interpretive aid and relied on primer's nature, use and commercial understanding as a finishing coat applied before painting. On that basis, primer was held to bear the attributes of paint and to fall within the specific entry rather than the residuary entry, which applies only when a commodity cannot reasonably be brought within a described class. The Bombay decision on pigment powder was distinguished because primer is itself a finished coating material. en-us Tue, 08 Jan 2002 00:00:00 +0530 Sat, 28 Dec 2013 12:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161007 Primer is treated as taxable paint for sales tax purposes where the entry covers dyes, paints, varnishes, lacquers, enamels and allied goods, even though primer is not named expressly. The Court used the excise tariff as an interpretive aid and relied on primer's nature, use and commercial understanding as a finishing coat applied before painting. On that basis, primer was held to bear the attributes of paint and to fall within the specific entry rather than the residuary entry, which applies only when a commodity cannot reasonably be brought within a described class. The Bombay decision on pigment powder was distinguished because primer is itself a finished coating material. Case-Laws VAT and Sales Tax Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161007