1980 (9) TMI 256

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..... f the decision rendered by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in Tribunal Appeal No. 503 of 1977 holding that turpentine does not fall within the scope of entry 27 in the First Schedule to the Kerala General Sales Tax Act, 1963-for short the Actand hence the turnover of the assessee relating to the sale of turpentine is taxable at the general rate. 2.. Entry 27 in the .....

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..... ccurring in the said entry. So construed, entry 39 is intended to 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." We are in respectful agreement with the said interpretation placed by the Bombay High Court on the identical entry contained in the Bombay Sales Tax Act. 4.. .....

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..... t Schedule to the Act has to be gathered from the language used therein by the legislature. There is no difficulty in the matter of interpretation of the concerned entry since the language employed by the legislature is quite plain and unambiguous. Even in cases where there is any difficulty in the matter of interpretation of an entry, such difficulty will have to be resolved by the court and any .....

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