GUJARAT DISTRIBUTORS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THIS reference involves the question, whether the chemical products known as Aldrex, Dieldrex and Endrex, which are sold by the applicant, are the "chemicals" covered by entry 4 of Schedule C to the Bombay Sales Tax Act, 1959, or are the articles which fall within the residuary entry 22 of Schedule E of the Act.

(2.) THIS reference has arisen as the applicant applied to the Deputy Commissioner, Sales Tax, on 5th November, 1968, under section 52 of the Bombay Sales Tax Act, 1959 (hereinafter referred to as the "act"), for determining the rate of tax payable on the sales of the above-named articles. The Tribunal in appeal filed by the petitioner has held that these articles do not fall within entry 4 of Schedule C of the Act and that, therefore, the revenue has rightly taken these articles as covered by the residuary entry 22 of the Schedule E. Feeling aggrieved by the decision of the Tribunal, the petitioner has approached this court in this reference.

(3.) AT this stage, it would be proper to make reference to the two entries with which we are concerned for the purpose of this reference. Entry No. 4 of Schedule C is as under : " Dyes and chemicals other than those specified in any other entry in this or any other schedule. " Entry No. 22 of Schedule E, which is the residuary entry is in the following terms : " All goods other than those specified from time to time in section 14b and in Schedules A, B, C and D and in the preceding entries. " It is thus evident that entry No. 4 of Schedule C is the residuary entry for dyes and chemicals while entry No. 22 of Schedule E is the general residuary entry covering all articles which are not specifically described in any of the four schedules attached to the Act.