2002 (9) TMI 815

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....alling under the residuary entry, not being specified in any of the other entries in the First Schedule, later the officer revised the assessment for 1994-95 under section 19(1) of the Act and made regular assessments for the other two years, 1995-96 and 1996-97 by applying the rate of tax at 10 per cent applicable to "adhesives" provided under item 3 of the First Schedule to the Kerala General Sales Tax Act, 1963. The first appellate authority allowed the appeal and the further appeal by the department before the Tribunal was unsuccessful and accordingly this revision is filed by the State. 2.. We have heard the learned Government Pleader appearing for the petitioner-State and Smt. S.K. Devi, the learned counsel appearing for the respond....

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.... water, the Government Pleader submits that water leak is prevented by the rainguard and the essential feature and purpose of the compound is its adhesive nature or binding capacity which binds cloth to the tree to which shade is attached with the help of stapler. It requires no special knowledge to know that without any binding material or an adhesive, cloth will not stick to the rubber trees and it is admitted that the shade is attached to the cloth with the help of stapler. Of course,a binding material may also prevent water-leakage. Therefore, the item polystik compound is essentially an adhesive going by its use and purpose. The other property of preventing leakage of water is only an additional feature. On going through the records, ....