https://www.taxtmi.com/caselaws?id=155383 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. en-us Mon, 14 Dec 1987 00:00:00 +0530 Tue, 03 Sep 2013 18:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155383 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. Case-Laws VAT and Sales Tax Mon, 14 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155383