STATE OF KERALA Vs. STANDARD RMO INSTRUMENTS

JUDGEMENT

(1.) WE do not find any merit in this tax revision case. The question posed is what is the rate of tax applicable to industrial thermometer. According to the Revenue, it is a metallic product falling under entry 121 of the First Schedule to the Kerala General Sales Tax Act, 1963. The said entry reads : " All metallic products or articles made of iron or steel in combination with other metals other than those specified elsewhere in this Schedule or in the Second Schedule. " The purpose of an industrial thermometer is not to use it as a metallic product but as an industrial thermometer meant for measuring heat. The mere fact that it is made of metal is not, in our opinion, sufficient to brand it as a metallic product falling under entry 121. Being a sales tax enactment what is relevant is how a common man will understand the entry or how exactly the term metallic product will be understood in common parlance. A person in need of any industrial thermometer is not likely to resort to a metal shop for purchasing the same nor is he likely to treat it as a product of metal without any other quality. WE are, therefore, in agreement with the Tribunal that an industrial thermometer cannot be treated as a metallic product falling under entry 121 of the Kerala General Sales Tax Act, 1963. The revision is without any merit and it is dismissed. Petition dismissed. .