1980 (9) TMI 256

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....State is the revision petitioner before us and the challenge is directed against the correctness of the decision rendered by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode, in Tribunal Appeal No. 503 of 1977 holding that turpentine does not fall within the scope of entry 27 in the First Schedule to the Kerala General Sales Tax Act, 1963-for short the Actand hence the turnover of the....

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....term 'paints' occurring in entry 39 should be construed ejusdem generis with the words 'lacquers and varnishes' occurring in the said entry. So construed, entry 39 is intended to apply to liquid substances, which are capable of being used by themselves for applying to other substances for the purpose of imparting colour or shine as the case may be." We are in respectful agreement with the said ....

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.... cannot add to or modify the enacted provisions of the statute. The ambit of the words used in entry 27 of the First Schedule to the Act has to be gathered from the language used therein by the legislature. There is no difficulty in the matter of interpretation of the concerned entry since the language employed by the legislature is quite plain and unambiguous. Even in cases where there is any dif....