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TMI Blog1977 (12) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ord "dyes" should be understood as denoting that type of materials which are more or less similar to the other goods described in the said entry. 3.. The facts relevant for the purpose of properly appreciating the respective contentions raised on behalf of the assessee and the department are that the petitioner is a kirana shopkeeper (grocer). He deals in the sale and purchase of colour-powders also. It was not disputed that the various powdered colours sold by the petitioner were used ordinarily for dyeing cloth or other articles and are quite distinct from the colour material used by textile mills for dyeing their products. 4. The petitioner contended before the assessing authorities and also before this court that the colour-powder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instead preferred to use the word "dyes", the colour-powder sold by grocers was not intended to be taxed as "dyes". According to the petitioner, the term "dyes" denotes only such colouring material, which is in liquid form prepared after adding certain chemicals, etc., for dyeing cloth or any other articles and would not include the bare dry colour-powder; (ii) That since "dyes" have been included in entry No. 25, which relates to paints, varnish, enamel, brush, sandpaper, etc., it should be interpreted and understood as denoting that type of material which is more or less similar to these goods like paints, varnishes, etc., directly and readily usable for painting or colouring. In substance, the petitioner seeks to rely on the principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because the colour-powder is to be diluted with water or any other chemical is added for preparing an effective solution for dyeing a piece of cloth, it cannot be taken out of the category of "dyes" on the ground that it was not sold in the form of a ready-made solution. The words "dyeing", "dyer" and "dyes" are commonly understood as denoting the ordinary process of colouring clothes and such other articles by using a colour-powder. 10.. The purpose of the M.P. General Sales Tax Act is to raise revenue and for this purpose various articles have been classified according to the general usage and common commercial terms denoting particular articles. Therefore, the concept of Organic Chemistry would not be conclusive for interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary. You cannot apply the rule when the preceding words and the general words constitute description of two categories or the general words in question themselves constitute description of a distinct category. 14.. The rule of ejusdem generis is to be applied with caution and should not be pushed too far unless we find a category covering the various items. Where the specific items mentioned in any entry contained in a schedule appended to a tax statute prescribing rates and impost of taxation on various items are clearly distinct and wide in their meaning vis-a-vis the other items, though contained in the same entry, but belonging to an altogether different category, one ought not qualify their meaning merely on the ground that the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u Bhai's case[1975] 36 S.T.C. 421; 1975 M.P.L.J. 673., the controversy before the court was whether neel, a material used for brightening clothes, could be included in the term "dyes". In that context, it was observed that neither according to the common meaning attributed to the word "dyes", nor according to the dictionary meaning or the meaning given in the Organic Chemistry, it was possible to hold that the neel is a "dye" and should be taxed accordingly. The Division Bench referred to the various meanings given for the word "dye" and ultimately was of the opinion that the brightening object like neel could not be treated as an article used for impregnating tissues with any colour and, therefore, cannot be regarded as colouring material. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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