Broad interpretation of "chemicals" under sales tax law includes sulphur, sustaining tax classification at the prescribed rate.

Entry 71 of the Kerala General Sales Tax Act, which covers "chemicals not elsewhere specified in the Schedule," was construed broadly and was not confined by ejusdem generis to chemical compounds alone. The court held that sulphur is a chemical and that the entry is wide enough to include chemical elements as well as compounds not otherwise specified in the Schedule. On that interpretation, sulphur falls within entry 71 and is taxable at 8 per cent, so the assessee's challenge failed and the Board of Revenue's classification was upheld.

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Issues: Whether sulphur falls within entry 71 of the First Schedule to the Kerala General Sales Tax Act as a "chemical" liable to tax at 8 per cent, or is excluded because the entry is confined to chemical compounds.

Analysis: Entry 71 is couched in wide language covering "chemicals not elsewhere specified in the Schedule". The surrounding entries did not justify restricting the entry by applying ejusdem generis so as to confine it only to chemical compounds. Sulphur is a chemical, and the entry is wide enough to include chemical elements as well as compounds not otherwise specified in the Schedule.

Conclusion: Sulphur is covered by entry 71 and is taxable at 8 per cent. The assessee's challenge fails and the classification made by the Board of Revenue is upheld.

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