https://www.taxtmi.com/caselaws?id=164428 The amended tax entry for dyes and chemicals was held to be clear and unambiguous, so the earlier limitation tying first-stage taxability to use in textile manufacture no longer applied. The Court gave literal effect to the amended language and declined to rely on interpretations drawn from grouped expressions such as "dyes and chemicals" when the statutory text itself was explicit. As a result, all types of dyes and chemicals were held taxable at the first stage of sale for all purposes, irrespective of their end use, and the issue was decided in favour of the Revenue. en-us Tue, 04 May 2010 00:00:00 +0530 Wed, 08 Oct 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164428 The amended tax entry for dyes and chemicals was held to be clear and unambiguous, so the earlier limitation tying first-stage taxability to use in textile manufacture no longer applied. The Court gave literal effect to the amended language and declined to rely on interpretations drawn from grouped expressions such as "dyes and chemicals" when the statutory text itself was explicit. As a result, all types of dyes and chemicals were held taxable at the first stage of sale for all purposes, irrespective of their end use, and the issue was decided in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164428