Supreme Court of India
M/s. Kalidas Sheet Metal Industries P. Ltd. v. State of Kerala
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From the headnote
Kera/a General Sales Tax Act, 1963 - Schedule I Entry Nos. 116A and 1160 - Copper and Brass sheets -Tax levy- c By treating them falling under the entries - Propriety of- Held: Tax rightly levied by treating them as items under the entries - The words 'Copper' and 'brass' occurring in the respective entries, would take within its sweep the 'sheets' thereof Appellant-Company was a dealer of Copper sheets and Brass sheets. For the assessme11t years 1984-85 and 1985-86, the Assessing Officer assessed the turnover of - .. the above-mentioned, at the rate of 8%, holding that the same were covered
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