https://www.taxtmi.com/caselaws?id=363529 In classification disputes under the Tamil Nadu General Sales Tax Act, goods must be classified according to their commercial parlance meaning and the context of the schedule entry. On the assessment records and invoices, the assessee's goods were treated by chemical suppliers as synthetic organic dyes, including basic dyes and acid dyes, and Entry 16 specifically covered dyes, while Entry 18(ii) and (iii) covered paints, colours and pigments. The placement of the entries supported treating dyes as a separate class. As the appellate authority and Tribunal's findings were supported by relevant material, they were not shown to be perverse and no interference was warranted. en-us Fri, 20 Apr 2018 00:00:00 +0530 Sat, 14 Jul 2018 07:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363529 In classification disputes under the Tamil Nadu General Sales Tax Act, goods must be classified according to their commercial parlance meaning and the context of the schedule entry. On the assessment records and invoices, the assessee's goods were treated by chemical suppliers as synthetic organic dyes, including basic dyes and acid dyes, and Entry 16 specifically covered dyes, while Entry 18(ii) and (iii) covered paints, colours and pigments. The placement of the entries supported treating dyes as a separate class. As the appellate authority and Tribunal's findings were supported by relevant material, they were not shown to be perverse and no interference was warranted. Case-Laws VAT and Sales Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363529