1993 (1) TMI 268

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..... ala General Sales Tax Act, 1963. He is a registered dealer. He is doing business in leather goods, like footwear, suit cases, etc. We are concerned with the assessment year 1985-86. 2.. The taxable turnover was fixed by adding 20 per cent to the conceded taxable turnover for probable omissions and suppressions. Amongst others, the Sales Tax Officer assessed the turnover of shoe polish at the gen .....

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..... for the Revenue, Senior Government Pleader Mr. V.C. James. The respondent-assessee was not represented before us. 4.. The sole question that arises for consideration is, whether "shoe polish" will come within entry 72 of the First Schedule to the Kerala General Sales Tax Act or not. Entry 72 reads thus: "Dyeing, tanning and colouring materials: 72. Paints, colours, lacquers, varnishes, pigm .....

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..... Beneath the said heading, "paints, colours, lacquers, varnishes, pigments, polishes, indigo, enamel, putty, bale oil, turpentine oil and thinners" are mentioned. The sub-heading or the heading aforesaid provides a clue to understand the meaning of the goods mentioned in entry 72. Viewed in the light of the heading and the context in which the word "polish" is used in entry 72 of the First Schedule .....

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