https://www.taxtmi.com/caselaws?id=157242 A tariff or schedule entry must be read in its textual context and in light of the heading under which it appears, so a general word is confined to goods of the same class as the associated items. On that construction, shoe polish did not fall within entry 72 of the First Schedule to the Kerala General Sales Tax Act, 1963, which covered dyeing, tanning and colouring materials such as paints, colours, lacquers, varnishes, pigments and polishes. The Tribunal's contrary view was held erroneous, and the turnover of shoe polish remained taxable as assessed. en-us Tue, 19 Jan 1993 00:00:00 +0530 Thu, 03 Oct 2013 13:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157242 A tariff or schedule entry must be read in its textual context and in light of the heading under which it appears, so a general word is confined to goods of the same class as the associated items. On that construction, shoe polish did not fall within entry 72 of the First Schedule to the Kerala General Sales Tax Act, 1963, which covered dyeing, tanning and colouring materials such as paints, colours, lacquers, varnishes, pigments and polishes. The Tribunal's contrary view was held erroneous, and the turnover of shoe polish remained taxable as assessed. Case-Laws VAT and Sales Tax Tue, 19 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157242