COMMISSIONER OF SALES TAX Vs. BLUE SPOT

JUDGEMENT

(1.) THIS is a reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter called the Act), referring to this Court for its decision the following questions, viz. :

(2.) THE dealer sells, inter alia, jars (jarni), which are baked in furnaces and have a glazed enamel-like coating and are brittle in character being made either of clay, sandstone or other minerals as base. The assessee claimed that there being no specific entry to cover these goods, they were exigible to sales tax under the residuary entry, i. e. , entry 1 of Part VI of Schedule II. On the other hand, the Sales Tax Officer who made the initial assessment as also the Appellate Assistant Commissioner took the view that these goods, i. e. , jars (jarni) were exigible to sales tax at the rate of 7 per cent according to entry 26, Part II of Schedule II of the Act. The assessee's appeal to the Board of Revenue, however, succeeded and the Tribunal held that the goods were exigible to sales tax at the lesser rate of 5 per cent in accordance with the residuary entry, i. e. , entry 1, Part VI of Schedule II to the Act. The Commissioner of Sales Tax then applied for and was granted this reference by the Tribunal. The relevant period of assessment is 1st April, 1963, to 31st March, 1964.

(3.) THE two entries, with which we are concerned, read as follows: