https://www.taxtmi.com/caselaws?id=41622 Undefined words in a taxing statute are construed in their popular or commercial sense, as understood in trade rather than in a technical or scientific sense. Applying that approach, ultramarine blue was described as having multiple uses in paints, enamels, inks, textiles, soaps and cosmetics, and trade materials supported its recognition as a pigment or colourant. The discussion distinguishes a Gujarat decision on its different evidentiary record and notes that the petitioner did not show ultramarine blue was commonly understood as a separate product outside the scope of pigments or colourants. en-us Mon, 18 Jul 1983 00:00:00 +0530 Fri, 04 Jun 2010 18:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41622 Undefined words in a taxing statute are construed in their popular or commercial sense, as understood in trade rather than in a technical or scientific sense. Applying that approach, ultramarine blue was described as having multiple uses in paints, enamels, inks, textiles, soaps and cosmetics, and trade materials supported its recognition as a pigment or colourant. The discussion distinguishes a Gujarat decision on its different evidentiary record and notes that the petitioner did not show ultramarine blue was commonly understood as a separate product outside the scope of pigments or colourants. Case-Laws Central Excise Mon, 18 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41622