from the charges for labor of repair and installation and other services. The tax is applicable to the selling price of said property. If the labor and other services are not thus shown separately from the selling price of the property furnished, it will be presumed that the entire charge represents the sale price of the property and the tax applies thereto, (emphasis added) In the construction and interpretation of these administrative regulations, we are governed by the same rules which would apply in construing statutes in the same field. 2 Am.Jur.2d Administrative Law § 307 (1962). It is, therefore, necessary to ferret out the intent of the Cabinet in promulgating the regulations under consideration. Cf. Wesley v. Board of Educ. of Nicholas County, Ky., 403 S.W.2d 28, 29 (1966) (<HOLDING>). The intent is to be gleaned from the “words
recognizing that in interpreting a statute our primary purpose is to ascertain the intent of the legislature holding the fundamental touchstone is that the will or intent of the legislature must be a pole star to guide us holding the touchstone of determining existence of erisa plan is whether an administrative scheme is required holding that when the legislature enacts a statute it is presumed that the legislature is aware of existing statutes holding that in order for there to be state debt in the constitutional sense one legislature in effect must obligate a future legislature to appropriate funds to discharge the debt created by the first legislature