@JUDGMENTTAG-ORDER
Govinda Bhat, C.J.@mdashThis revision petition u/s 23(1) of the Karnataka Sales Tax Act, 1957 (hereinafter called the "Act"), preferred by the dealer, relates to the assessment year 1st April, 1971, to 31st March, 1972.
2. The short question that arises for decision is whether french-polish comes within the meaning of the word "varnish" included in item No. 97 of the Second Schedule to the Act.
3. According to the dealer, french-polish does not come within the meaning of the word "varnish" and it has to be taxed at the rate applicable to goods coming under sub-section (1) of section 5 of the Act.
4. The Sales Tax Appellate Tribunal, Bangalore, has, after an exhaustive discussion, come to the conclusion that french-polish is one class of varnishes and, therefore, falls under item No. 97 of the Second Schedule to the Act.
5. The dealer deals in french-polish. According to him, french-polish is not a varnish which, during the relevant period, was liable to tax at 6 per cent. Item No. 97 of the Second Schedule to the Act deals with "paints, colours, dyes and varnishes". It is not the case of the revenue that french-polish comes within the meaning of "paints or colours or dyes". It is their specific case that it comes within the meaning of "varnish".
6. The word "varnish", when used as a verb, means "to cover with a liquid which produces, when dry, a hard glossy surface". The word "varnish" is also used as a noun : varnish is a liquid preparation. There are two classes of varnishes : one class is "oil varnishes", which are essentially solutions of resins (natural or artificial) or of asphalt in drying oils; the other class is "spirit varnishes", which are solutions of resins (natural or artificial), asphalt, cellulose, esters, etc., in volatile solvents, as alcohol, spirits or turpentine or amyl acetate. A common spirit varnish is a solution of shellac in alcohol (vide Webster''s New International Dictionary, Second Edition, Volume 2, page 2820).
7. It is common ground that french-polish is shellac dissolved in alcohol. Therefore, it is clear that french-polish is a spirit varnish. Item No. 97 of the Second Schedule to the Act includes both classes of varnishes, oil varnishes and spirit varnishes. The Tribunal, therefore, was right in the view that it has taken that french-polish comes within the meaning of the word "varnish" and, as such, liable to be assessed at the rate provided under the Second Schedule to the Act, at item No. 97.
8. Accordingly, this revision petition fails and is dismissed. No costs.
9. Petition dismissed.
