2009 (9) TMI 904

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....NDRAN NAIR J.-The question raised in the revision filed by the assessee is whether the product "roofit mix" sold by the peti tioner attracts tax at the rate applicable to "cement including white cement" under entry 27 of the First Schedule to the Kerala General Sales Tax Act, 1963 at 15 per cent. The petitioner's specific case is that the item does not fall under any of the entries 1 to 176 of the....

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....omponents that make the product, we are of the view that the item falls under entry 11 which provides as follows: Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule. Since cement is a component of the product and the same obviously being one of the active ingredients, it can safely be treated as a ceme....