MANDGI BROS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) This revision petition under S.23(l) of the Karnataka Sales Tax Act, 1957 (hereinafter called the 'Act'), preferred by the dealer, relates to the asesssment year, 1-4-1971 to 31-3-1972. The short question that arises for decision is whether French-polish comes within the meaning of the word 'varnish' included in Item 97 of the Second Schedule to the Act.

(2.) According to the dealer, French-polish does not come within the meaning of the word varnish' and it has to be taxed at the rate applicable to goods coming under sub-sec(1) of S.5 of the Act.

(3.) The Sales Tax Appellate Tribunal, Bangalore, has, after an exhaustive discussion, come to the conclusion that French-polish is one class of varnish and, therefore, falls under Item 97 of the Second Schedule to the Act. The dealer deals in French-polish. According to him, French-polish is not a varnish which, during the relevant period, was liable to tax at 6%. Item 97 of the Second Schedule to the Act deals with paints, colours, dyes and varnishes . It is not the case of the Revenue that French-polish comes within the meaning of painta or colours or dyes. It is their specific case that it comes within the meaning of 'varnish.