Color powders are classified as 'dyes' under the M. P. General Sales Tax Act, 1968.

1.The question referred to this Bench for answer is as below :
"Whether colour-powders fall within Entry No. 25 of Sch II, Part II of the M. P. General Sales Tax Act, 1968 ?"

2. The occasion for the reference arose, because of certain observation made by a Division Bench of this Court in paragraph 15 of its decision in the case of N. Ganubhai v. Commissioner of Sales Tax, M. P. 1975 MPLJ 673 : (1976 Tax LR 1249), wherein it was observed that the word "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 shop-keeper (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-powders sold by him are not covered by the term "dyes" as used in Entry No. 25 of the Schedule referred above and since the colour-powders have not been specifically mentioned in any other entry, the turnover in respect of the sale of such powders could be taxed under the residuary entry in part VI Sch II of the Act. Entry No. 25 and the residuary entry read as below :

5. Before proceeding to deal with that respective contentions, it would be significant to note that earlier "dyes" were not include in Entry No. 25 prior to 15-11A 1966. The entry prior to amendment was as follows :
"Paints and varnishes including glues, polish brush, sand paper, tarpentine oil enamels, bale oil."
By amendment, "dyes" have been added and put at the beginning of the aforesaid entry. The rate of tax over the goods mentioned in entry No. 25 is, however higher than that applicable to the articles covered by the residuary entry.

6. The contention raised on behalf of the assessee is based on the following two grounds :
(i) That since the legislature has not used the words "colour-powder" and 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 dying cloth or any other articles and would not included the bare dry colour-powder;
(ii) That since "dyes" have been included in Entry No. 25, which relates to paints, varnish, enamel, brush, sand paper etc., it should be interpreted and understood as denoting that type of materialed which is more or less similar to these goods like paintes, varnishes etc; directly and readily usable for painting or colouring. In substance, the petitioner seeks to rely on the principles of "ejusdem generis"

7. On behalf of the department, the learned Advocate General contended that the principle of ejusdem generis is not of universal application. While interpreting the entries in a schedule for the purpose of ascertaining whether a particular item is covered by the same or not the meaning ascribed to a word in common parlance should be adopted and the technical meaning given to a particular word is not always material and relevant. He further contended that the colour-powders sold by the assessee, who is a kirana shopkeeper, are sold and purchased is dyes in t