TMI Blog2023 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ered 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 exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6057 OF 2023 (@ SLP(C) NO(S). 32609 OF 2011) WITH CIVIL APPEAL NO(S). 6058 OF 2023 (@ SLP(C) NO(S). 32606 OF 2011) WITH CIVIL APPEAL NO(S). 6059 OF 2023 (@ SLP(C) NO(S). 32607 OF 2011) WITH CIVIL APPEAL NO(S). 6060 OF 2023 (@ SLP(C) NO(S). 32608 OF 2011) WITH CIVIL APPEAL NO(S). 6061 OF 2023 (@ SLP(C) NO(S). 31100 OF 2011) WITH CIVIL APPEAL NO(S). 6062 OF 2023 (@ SLP(C) NO(S). 32605 OF 2011) WITH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re with the impugned judgment which hold that installation cables, outlet or connection modules, patch cords, patch panels, network cards, fibre optic cables etc. are not covered in Entry C. 20 (ii)(b) of the Second Schedule to the Karnataka Sales Tax Act, 1957. The view expressed, conforms to the judgment of this Court, in the cases of Collector of Central Excise v. Grasim Industries: (2005) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and fix the meaning of what is to be explained or defined. Such words are not used as a rule, to amplify a meaning while removing a possible doubt for which purpose the word includes is generally employed. In unusual cases, depending upon the context of the words that is to say , this expression may be followed by illustrative instances. The expression that is to say in sub-heading 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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