https://www.taxtmi.com/caselaws?id=158271 Furnace oil was held to fall within the entry for "all petroleum products" under the Karnataka entry tax schedule because the phrase "that is to say" was read as illustrative in context, not exhaustive. The court treated the general description and surrounding wording as sufficient to cover furnace oil even though it was not specifically named, and upheld liability to entry tax. The penalty imposed for incorrect returns was also sustained, as the failed challenge to the levy left no ground for interference in writ proceedings and the statutory appellate remedy remained the proper course. en-us Fri, 12 Jan 1996 00:00:00 +0530 Sat, 19 Oct 2013 14:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158271 Furnace oil was held to fall within the entry for "all petroleum products" under the Karnataka entry tax schedule because the phrase "that is to say" was read as illustrative in context, not exhaustive. The court treated the general description and surrounding wording as sufficient to cover furnace oil even though it was not specifically named, and upheld liability to entry tax. The penalty imposed for incorrect returns was also sustained, as the failed challenge to the levy left no ground for interference in writ proceedings and the statutory appellate remedy remained the proper course. Case-Laws VAT and Sales Tax Fri, 12 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158271