1979 (4) TMI 146

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.... "Whether, on the facts and in the circumstances of the case, chandras is liable to tax as an unclassified goods or is liable to tax as painter's material under Notification No. ST-1365/X-990-56 dated 1st April, 1960?" The Sales Tax Officer has found that chandras is used for making paint so as to give a shine to the painted material. In this view he held that chandras was taxable as a painti....

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....authority has found that it can neither be mixed with paint nor varnish, but is used for giving a shining effect to polished surfaces. The fact whether it could be mixed with paint or not is not very material, as it is not necessary that the article should be capable of being mixed with paint or varnishes before it comes within the category of "all painter's materials". These words, in my view, re....