JUDGMENT
K.S. Paripoornan, J.
1. The appellant is an assessee under the Kerala General Sales Tax Act. For the year 1980-81, the taxable turnover of local sales of sulphur was fixed at Rs. 2,08,94,168 and taxed at the general rate of 4 per cent by the assessing authority. The Board of Revenue initiated suo motu proceedings under Section 37 of the Kerala General Sales Tax Act and took the view that the sales turnover of sulphur for the period from 16th September, 1980 to 31st March, 1981, amounting to Rs. 75,09,162.30 was liable to tax at the rate of 8 per cent as against 4 per cent levied. Notice was issued to the assessee to show cause why the order of assessment dated 10th August, 1983, passed by the assessing authority, levying tax at the rate of 4 per cent should not be modified. After hearing the assessee, the Board of Revenue held that sulphur is a “chemical” and will come within entry No. 71 of the Kerala General Sales Tax Act, and for the period from 16th September, 1980 to 31st March, 1984 the turnover should be taxed at 8 per cent. Dissatisfied with the order of the Board of Revenue dated 5th August, 1987, the assessee has come up in appeal.
2. We heard counsel for the appellant. After amendment of the First Schedule, by Act 19 of 1980, Schedule I, item 71 provides as follows :
Chemicals not elsewhere At the point of first 8 per cent.
specified in the Schedule. sale in the State by
a dealer who is
liable to tax under
Section 6.
Appellant’s counsel contended that the heading specified “chemical elements and compounds”. Items Nos. 62 to 71 come within that heading. Items Nos. 62 to 70, mention only “chemical compounds”. So, when item No. 71 referred to “chemicals not elsewhere specified in the Schedule”, applying the rule of ejusdem generis,’ item 71 can take in such chemicals, which are “chemical compounds” only. Sulphur, being a chemical “element”, will not be covered by item 71. We are unable to accept this plea. It is true that items 62 to 70 deal with “chemical compounds”. But, item 71 is of very wide import. It will take within its fold, “chemicals not elsewhere specified in the Schedule”. It will take “chemical elements and compounds” not elsewhere specified in the Schedule. Admittedly, sulphur is a chemical. Sulphur will come within entry 71 of the First Schedule to the Kerala General Sales Tax Act. The Board of Revenue was justified in holding so. The order, appealed against, dated 5th August, 1987 does not merit interference in this appeal.
3. This appeal is without merit. It is dismissed.