2000 (2) TMI 760

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....----------------------------   Civil Appeal Nos. 4606-4607 of 1998:   Does the refill of a ball point pen fall within entry 135 of the First Schedule to the Kerala General Sales Tax Act, 1963. The entry reads: "Pens, pencils and fountain pens". 2.. The authorities and the Tribunal took the view that the refill fell outside the scope of the said entry, but the High Court, in a ta....

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....ercial parlance, but we have used ball point pens for long enough to be able to give an authoritative opinion. As we see it, the ball point refill is the substitute for the ink that is filled from time to time in a fountain pen and it provides the ball or nib thereof. While the refill can write, it is not intended to be used, and cannot conveniently be used, for that purpose without being first....