1998 (5) TMI 396

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..... 3 of the Third Schedule appended to the Kerala General Sales Tax Act, 1963 (for short, "the Act"). 3.. The meaning of the word "pile" as per the Concise Oxford Dictionary is "soft hair, down, wool of sheep, soft surface on cloth especially on velvet, plush, etc. or on carpet". The submission of learned counsel for the assessee is that the carpets the assessee deals in, are not the pile carpets, .....

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..... e. Entry under item 3, Third Schedule is as follows: "Handloom cloth". 5.. The Appellate Tribunal, by the impugned judgment, rejected the contention of the assessee saying that when a particular entry is provided by the statute, general entries are to be ignored. We fully agree with the approach of the Appellate Tribunal. When there is a particular entry to cover up a commodity, there is no ne .....

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