SURFA COATS BANGALORE LTD Vs. AUTHORITY FOR CLARIFICATIONS

JUDGEMENT

(1.) The short question that arises for our consideration in this appeal is whether the white cement is a cement covered under Entry 9 of the First Schedule to the Karnataka Tax on Entry of Goods Act, 1979 ('the Act' for short) and Notification No. FD 11 CET 2002 dated 30-3-2002 and taxable under Section 3(1) of the Act at the rate of 5%

(2.) In order to answer this controversy, a reference to Entry 9 of the First schedule to the Act requires to be made. Entry 9 of the First Schedule to the Act is as Under: "Cement, water and weather proofing components".

(3.) At this stage, we intend to make it clear that there are several other entries under the First Schedule to the Act. Whenever the Legislature wanted to include all kinds of materials, it would specifically use the words,' all kinds' immediately after the commodity For instance, there is an entry at Sl. No. 10, which speaks of 'chemicals of all kinds'. Similarly, Entry at Sl. No.2 speaks of 'arms of all kinds' including Guns, Rifles.