https://www.taxtmi.com/caselaws?id=153106 Entry 27 of the Kerala General Sales Tax Act was confined to substances that are themselves paints, colours, lacquers or varnishes and can be directly applied to give colour or shine. Turpentine, used only as a solvent or thinner in paint and varnish, does not answer that description and is not covered by the entry. A removal-of-difficulties notification cannot enlarge or alter the scope of a clear taxing provision, so subordinate executive action could not include turpentine within the schedule. The Revenue's challenge therefore failed, and turpentine remained taxable only at the general rate. en-us Thu, 18 Sep 1980 00:00:00 +0530 Wed, 17 Jul 2013 15:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153106 Entry 27 of the Kerala General Sales Tax Act was confined to substances that are themselves paints, colours, lacquers or varnishes and can be directly applied to give colour or shine. Turpentine, used only as a solvent or thinner in paint and varnish, does not answer that description and is not covered by the entry. A removal-of-difficulties notification cannot enlarge or alter the scope of a clear taxing provision, so subordinate executive action could not include turpentine within the schedule. The Revenue's challenge therefore failed, and turpentine remained taxable only at the general rate. Case-Laws VAT and Sales Tax Thu, 18 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153106