Laminated sheets held within sales tax entry where brand names like Sunmica and Formica were treated as illustrative only

Entry No. 34 of the First Schedule to the Delhi Sales Tax Act, 1975 was read to cover all types of glazed and vitrum tiles, mosaic tiles, and laminated sheets such as Sunmica and Formica. The phrase "like Sunmica, Formica, etc." was treated as illustrative rather than restrictive, so the brand name under which a laminated sheet was sold did not exclude it from the entry. On that reasoning, Malmeena laminated sheets fell within the ordinary scope of Entry No. 34 and were taxable under it.

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Issues: Whether Malmeena laminated sheets were covered by Entry No. 34 of the First Schedule to the Delhi Sales Tax Act, 1975.

Analysis: Entry No. 34 covered all types of glazed and vitrum tiles, mosaic tiles, and laminated sheets like Sunmica and Formica. The expression "like Sunmica, Formica, etc." was read as illustrative and not restrictive. Since the item in question was admittedly a laminated sheet, it fell within the ordinary scope of the entry irrespective of the brand name under which it was sold.

Conclusion: The laminated sheets were covered by Entry No. 34 and were taxable under that entry. The question was answered in favour of the Revenue and against the assessee.

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