https://www.taxtmi.com/caselaws?id=165076 Body deodorant was analysed under entry 54 of Schedule IV to the West Bengal Sales Tax Act, 1994, as split by Notification No. 1109 FT into two rate categories. The text discusses whether deodorant falls in entry 54(ii) with allied products such as mouth washes, or in entry 54(i), and notes that contextual interpretation was relevant to construing the classification. It also states that the existence of an alternative revisional remedy was not an absolute bar to consideration where a question of law arose. en-us Fri, 24 Apr 2009 00:00:00 +0530 Thu, 08 May 2014 15:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165076 Body deodorant was analysed under entry 54 of Schedule IV to the West Bengal Sales Tax Act, 1994, as split by Notification No. 1109 FT into two rate categories. The text discusses whether deodorant falls in entry 54(ii) with allied products such as mouth washes, or in entry 54(i), and notes that contextual interpretation was relevant to construing the classification. It also states that the existence of an alternative revisional remedy was not an absolute bar to consideration where a question of law arose. Case-Laws VAT and Sales Tax Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165076