https://www.taxtmi.com/caselaws?id=163502 Entry 10(ii) of Part T of the Second Schedule to the Karnataka Sales Tax Act, 1957 covers toilet articles beyond those specifically listed in clause (i). The phrase "that is to say" does not make the listed items exhaustive, because clause (ii) separately includes other toilet articles. "Toilet articles" take their ordinary commercial and common-parlance meaning, encompassing goods used for bathing, cleansing, grooming, dressing and arranging hair. Hair pins, hair bands and hair clips, being used to keep hair in place after grooming or dressing, fall within that category. Schedule classifications for goods taxation therefore follow trade understanding, and a residual class entry extends to unlisted goods sharing that character. en-us Wed, 21 Jan 2004 00:00:00 +0530 Thu, 03 Apr 2014 15:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163502 Entry 10(ii) of Part T of the Second Schedule to the Karnataka Sales Tax Act, 1957 covers toilet articles beyond those specifically listed in clause (i). The phrase "that is to say" does not make the listed items exhaustive, because clause (ii) separately includes other toilet articles. "Toilet articles" take their ordinary commercial and common-parlance meaning, encompassing goods used for bathing, cleansing, grooming, dressing and arranging hair. Hair pins, hair bands and hair clips, being used to keep hair in place after grooming or dressing, fall within that category. Schedule classifications for goods taxation therefore follow trade understanding, and a residual class entry extends to unlisted goods sharing that character. Case-Laws VAT and Sales Tax Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163502