1986 (5) TMI 261

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..... le to the Kerala General Sales Tax Act. Entry 80 of the First Schedule to the Act is as follows: "80. Talcum powder, other At the point of first sale 10 per cent." perfumeries and cosin the State by a dealer metics, not falling who is liable to tax under under any other item section 5. in this Schedule. The Appellate Tribunal answered the question in the negative. The Revenue has come up in re .....

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..... try 80 of the First Schedule? The crucial question herein is, what is the meaning of the relevant words "perfumeries and cosmetics" occurring in entry 80 of the First Schedule? It is settled law that you should not only look at the words, but should also look at the context, the collocation and the object of such words, relating to such a matter and interpret the meaning, according to what would a .....

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