- (1.) Does the refill of a ball point pen fall within Entry 135 of the First Schedule to the Kerala General Sales Tax Act, 1963 The Entry reads: "pens, pencils and fountain pens".
(2.) The authorities and the Tribunal took the view that the refill fell outside the scope of the said Entry, but the High Court, in a tax revision case filed against the order of the Tribunal, took a different view.
(3.) According to the Tribunal, the refill was a part of the ball point pen. It could not by itself be regarded as a pen, however, pivotal it might be to the ball point pen. It recorded that in common and commercial parlance, a pen and its refill were different commodities with distinct and independent identities.;