9911796707
TMI Blog1998 (5) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon judgment, is whether refill is covered by entry 135 of the First Schedule, appended to the Kerala General Sales Tax Act, 1963, which is extracted below: "135. Pens, pencils and fountain pens." 2.. The contention of the Government Pleader is that refill is only a part of a ball pen, which by itself cannot be regarded as a pen. This contention was accepted by a Full Bench of the Sales Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parlance and commercial parlance also pen and refill are entirely different Commodities with distinct and independent identities................" (Emphasis by the court) 3.. From the above reproduced findings of the Appellate Tribunal, it is amply clear that the Tribunal concluded that refill is only part of a ball pen, because it was of the view that refill is not designed for writing and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely a part of a ball pen, which by itself cannot be regarded as pen. The correct conclusion would be that body or the cover is made only to beautify or make the refill more attractive in appearance. It is the refill only, which makes the writing possible and which alone is the writing device. For these reasons, the view taken by the Full Bench of the Sales Tax Appellate Tribunal that "refill i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ball pen but a major component of it and hence that can be regarded as a ball pen by itself. 6.. In common parlance or in commercial sense also the body of the ball pen cannot be regarded as pen, but a refill which can be used for writing as such can be treated as pen. What can write and which can be used for writing is ordinarily a pen, but the body of the ball pen which is not an aid t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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