1975 (2) TMI 106

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....nataka Sales Tax Act, 1957 (hereinafter called the "Act"), preferred by the dealer, relates to the assessment year 1st April, 1971, to 31st March, 1972. The short question that arises for decision is whether french-polish comes within the meaning of the word "varnish" included in item No. 97 of the Second Schedule to the Act. According to the dealer, french-polish does not come within the meaning....

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....varnish", when used as a verb, means "to cover with a liquid which produces, when dry, a hard glossy surface". The word "varnish" is also used as a noun: varnish is a liquid preparation. There are two classes of varnishes: one class is "oil varnishes", which are essentially solutions of resins (natural or artificial) or of asphalt in drying oils; the other class is "spirit varnishes", which are so....