TaxTMI 
TaxTMI 
1998 (5) TMI 393
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....onym) which, for the sake of convenience, are disposed of by a common judgment, is whether refill is covered by entry 135 of the First Schedule, appended to the Kerala General Sales Tax Act, 1963, which is extracted below: "135. Pens, pencils and fountain pens." 2.. The contention of the Government Pleader is that refill is only a part of a ball pen, which by itself cannot be regarded as a pen. ....
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....ting and the same is designed only as pail of a pen. In common parlance and commercial parlance also pen and refill are entirely different Commodities with distinct and independent identities................" (Emphasis by the court) 3.. From the above reproduced findings of the Appellate Tribunal, it is amply clear that the Tribunal concluded that refill is only part of a ball pen, because it was....
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....ts cover. Therefore, it is wholly wrong to say that refill is merely a part of a ball pen, which by itself cannot be regarded as pen. The correct conclusion would be that body or the cover is made only to beautify or make the refill more attractive in appearance. It is the refill only, which makes the writing possible and which alone is the writing device. For these reasons, the view taken by the ....
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....n, we are of the view that the refill is not an ancillary of the ball pen but a major component of it and hence that can be regarded as a ball pen by itself. 6.. In common parlance or in commercial sense also the body of the ball pen cannot be regarded as pen, but a refill which can be used for writing as such can be treated as pen. What can write and which can be used for writing is ordinarily a....