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TMI Blog1975 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... 79 of 1972: "Whether, with effect from 15th April, 1965, ultramarine blue or ultramarine Robin blue, commonly known as neel should be taxed under entry 25 of Schedule II, Part II, of the M.P. General Sales Tax Act, 1958." (b) In Misc. Civil Case No 78 of 1973: "Whether neel comes under entry No. 25 of Part II, Schedule II, of the M.P. General Sales Tax Act, 1958." 3.. The assessee, in the present case, deals in hair-oil, cosmetics, varnishes, floor and metal polish, ultramarine blue, etc. The dispute was whether ultramarine blue, i.e., neel was taxable at the rate, as per entry No. 25 of Part II of Schedule II of the M.P. General Sales Tax Act, 1958, or should be taxed only under the residuary entry in Part VI of Schedule II of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g agent and is commonly used to increase whiteness of clothes and occasionally as a colouring agent for white-washing. The use of colouring is said to be when mixed with colour and other material. 8.. Neel is ultramarine blue, sold under different trade names, such as Skylark Robin, etc. According to the Concise Oxford Dictionary, "ultramarine blue" is a pigment got from lapis lazuli; artificial u. (made by mixing clay, carbonate of soda, sulphur and resin). "Lapis lazuli", according to that dictionary, is a sodium aluminium silicate containing combined bright blue pigment from it (sic). According to the same dictionary, "blue" is a pigment, powder used by laundresses. According to Chambers's Encyclopaedia, Vol. II, page 245, blue pigment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious dye-stuffs. The really scientific method is to divide them into classes according to their chemical constitution, but this is not convenient for practical purposes, and it is better to classify them into groups according to the methods employed in their application to the various textile fabrics. Many of the natural dyes can now be prepared artificially and it has also been found that there is no essential difference in chemical constitution between the two classes. For practical purposes, the dye-stuffs now in use may be divided into the following nine classes: (1) Direct cotton dyes, (2) Basic dyes, (3) Acid dyes, (4) Mordant dyes, (5) Sulphur dyes, (6) Vat dyes, (7) Insoluble ozo dyes, (8) Oxidation dyes, and (9) Mineral dyes. And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n it is used on the fabric it is fugitive, not fast to light, nor resistant to action of water and is not capable of diluting acids or alkalies. It is not seriously disputed that neel is used after the clothes are washed, usually at the first rinsing, and that with each rinsing it gets washed away. It cannot resist or withstand the use of detergents or even washing-soda which is alkaline in nature. Finally, it is neither a direct dye nor a mordant. 15.. Besides, entry 25 of Part II of Schedule II reads "dyes, paints, varnishes, lacquers, enamels, glue, etc." The word "dyes" should be understood as denoting that type of material which is more or less similar to the other goods described. 16.. Thus, as a result of the above discussion, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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