1998 (5) TMI 396

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....n which the assessee is dealing, fall under item 100B or under item 3 of the Third Schedule appended to the Kerala General Sales Tax Act, 1963 (for short, "the Act"). 3.. The meaning of the word "pile" as per the Concise Oxford Dictionary is "soft hair, down, wool of sheep, soft surface on cloth especially on velvet, plush, etc. or on carpet". The submission of learned counsel for the assessee is....

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....em 100 B/142 of the First Schedule or under item 3, Third Schedule. Entry under item 3, Third Schedule is as follows: "Handloom cloth". 5.. The Appellate Tribunal, by the impugned judgment, rejected the contention of the assessee saying that when a particular entry is provided by the statute, general entries are to be ignored. We fully agree with the approach of the Appellate Tribunal. When ther....