https://www.taxtmi.com/caselaws?id=150896 French-polish was held to fall within the ordinary and recognised commercial meaning of "varnish" in Item No. 97 of the Second Schedule to the Karnataka Sales Tax Act, 1957. The court construed the entry broadly and found that varnishes include both oil varnishes and spirit varnishes; because french-polish is shellac dissolved in alcohol, it is a spirit varnish and therefore taxable under the scheduled entry rather than the residuary rate under section 5(1). The assessee's challenge to the classification was rejected. en-us Tue, 18 Feb 1975 00:00:00 +0530 Fri, 24 May 2013 14:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150896 French-polish was held to fall within the ordinary and recognised commercial meaning of "varnish" in Item No. 97 of the Second Schedule to the Karnataka Sales Tax Act, 1957. The court construed the entry broadly and found that varnishes include both oil varnishes and spirit varnishes; because french-polish is shellac dissolved in alcohol, it is a spirit varnish and therefore taxable under the scheduled entry rather than the residuary rate under section 5(1). The assessee's challenge to the classification was rejected. Case-Laws VAT and Sales Tax Tue, 18 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150896