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2023 (10) TMI 5 - SC - VAT and Sales TaxClassification of goods - installation cables, outlet or connection modules, patch cords, patch panels, network cards, fibre optic cables etc. - covered in Entry C. 20 (ii)(b) of the Second Schedule to the Karnataka Sales Tax Act, 1957 or not - HELD THAT:- Reliance placed in the case of Collector of Central Excise v. Grasim Industries [2005 (4) TMI 64 - SUPREME COURT] and Castrol India Ltd. v. C.C.E. [2005 (2) TMI 847 - SUPREME COURT], which had ruled that the phrase “that is to say” are to be given a restrictive meaning, rather than expanding the scope of the preceding words. In Castrol India, it was held the expression “that is to say” in sub-heading 2710.60 has to be interpreted to be words of limitation. The fact that sub-heading 2710.60 contains an exclusion clause goes to show that there may be other lubricating oils which may fall in the residuary heading “others”. Having regard to these facts, the Court is satisfied that the final decision classifying all the items in question, as falling in Part ‘E’ of the Second Schedule to the Karnataka Sales Tax Act, 1957 is correct. Appeal dismissed.
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