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TMI Blog1968 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... s fall within the scope of and are taxable at the rates specified in entry No. 39 of Schedule C to the Bombay Sales Tax Act, 1959?" The questions referred to us in Sales Tax Reference No. 32 of 1965 are identical in terms, except that they refer, not to pigment powders, but to pigment emulsions. The question that we have to determine, therefore, is under which entry are pigment powders and pigment emulsions taxable under the Bombay Sales Tax Act, 1959, after the amendment of the relevant entry on the 1st of April, 1961. Till that amendment was effected, i. e., up to 31st March, 1961, there existed an entry, being entry No. 4 in Schedule C to the said Act, which provided for a certain rate of tax in respect of "dyes and chemicals other tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that entry, and are, therefore, liable to a higher rate of tax than they would be liable if they fall within the residuary entry No. 22. It may be mentioned that the present references have arisen out of an application made by the respondents under section 52 of the Bombay Sales Tax Act, 1959. Mr. Banaji for the department has contended that the terms "pigment powders" and "pigment emulsions" should not be given a technical meaning, but should be given the meaning that is attributed to them in common parlance as has been laid down by the Supreme Court in the case of Ramavatar Budhaiprasad v. The Assistant Sales Tax Officer, Akola, and Another[1961] 12 S.T.C. 286 at p. 288. In laying down the same rule of construction, the Supreme Court ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mixing indicated therein. Mr. Banaji has relied upon the meaning that is to be found in the same dictionary in respect of the word "paint". The relevant meaning of that term as given there is as follows: "A mixture of a pigment and a suitable vehicle (as oil, water) that together form a liquid or paste that can be applied and spread (as with a brush, spray gun, roller) to a surface so as to form a thin closely adherent coating that dries opaque and imparts color to the surface and that is often designed to protect the surface (as against weathering)." Mr. Banaji has relied particularly on the second meaning of the word "paint" given in Webster's Dictionary which is "the dry pigment used in making this mixture". On a consideration of that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply to liquid substances, which are capable of being used by themselves for applying to other substances for the purpose of imparting colour or shine as the case may be. Even if one construes these expressions in a technical sense, since these are in the nature of chemical substances, the same conclusion follows. Reference may be made in this connection to the book entitled "Organic Coating Technology" by Henry Payne (Volume II, page 677), in which "paint" is defined as a pigmented liquid composition which is converted to an opaque solid film after application as thin layer. A "pigment" is defined as "the fine solid particles used in the preparation of paint, and substantially insoluble in the vehicle". The vehicle is stated to be the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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