Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: kerala Year: 1973 Page 5 of about 41 results (0.077 seconds)

Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. E.V. ...

Court : Kerala

Reported in : [1974]33STC308(Ker)

..... .3. the goods falling within the item are liable to tax at the first point of sale in the state by a dealer who is liable to tax under section 5 of the act at the rate of 12 per cent of the turnover.2. the tribunal took the view that the goods described in the statement dated 22nd november, 1971, filed ..... may, from the botanical point of view, be classified as fruits, are excluded from the meaning of 'fruits' and 'vegetables' as used in the exemption provisions of the excise tax act, r.s.c. 1927, c. 179. the matter becomes much more difficult when we deal with 'furniture' because no popular meaning of the expression 'furniture made of iron and steel ..... , or to promote comfort, or to facilitate the business therein.6. it is significant that the word 'furniture' is not qualified in item 17 of the first schedule to the act by the words 'household' or in any other way. further we consider that the words must be understood also in the light and in the context of the words preceding .....