https://www.taxtmi.com/caselaws?id=163502 The Karnataka High Court interpreted entry 10(ii) of Part T of the Second Schedule to the Karnataka Sales Tax Act, 1957 as covering more than the specifically named items. It held that the phrase "that is to say" does not limit the entry to the articles listed in clause (i), because clause (ii) independently includes other toilet articles. Applying common parlance and trade understanding, the court treated hair pins, hair bands and hair clips as toilet articles used in grooming and dressing hair, and therefore within entry 10(ii). 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 The Karnataka High Court interpreted entry 10(ii) of Part T of the Second Schedule to the Karnataka Sales Tax Act, 1957 as covering more than the specifically named items. It held that the phrase "that is to say" does not limit the entry to the articles listed in clause (i), because clause (ii) independently includes other toilet articles. Applying common parlance and trade understanding, the court treated hair pins, hair bands and hair clips as toilet articles used in grooming and dressing hair, and therefore within entry 10(ii). Case-Laws VAT and Sales Tax Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163502