https://www.taxtmi.com/caselaws?id=150820 Lime manufactured from sea-shells was held not to be mechanically treated as a heavy chemical under item 79 of the Second Schedule to the Karnataka Sales Tax Act, 1957. The Court read the undefined entry in the statutory context and local industrial conditions, noting that lime in India was mainly produced by baking sea-shells in country kilns. Because the revisional authorities had no adequate material to support classification under that entry, they could not revise the assessment under section 21. The revision was therefore unjustified. en-us Sat, 03 May 1975 00:00:00 +0530 Thu, 23 May 2013 11:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150820 Lime manufactured from sea-shells was held not to be mechanically treated as a heavy chemical under item 79 of the Second Schedule to the Karnataka Sales Tax Act, 1957. The Court read the undefined entry in the statutory context and local industrial conditions, noting that lime in India was mainly produced by baking sea-shells in country kilns. Because the revisional authorities had no adequate material to support classification under that entry, they could not revise the assessment under section 21. The revision was therefore unjustified. Case-Laws VAT and Sales Tax Sat, 03 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150820