Commodity classification in sales tax turns on the specific taxing entry, not on precedent involving a different commodity.

Soyabean, as an oil-seed, was classified under entry 4 of Part IV of Schedule II to the M.P. General Sales Tax Act and not under the alternative entry for soyabean husk. The earlier precedent on soyabean husk was held inapplicable because the commodity in issue was soyabean itself. Reference to section 14 of the Central Sales Tax Act did not alter the State Act classification. The legal principle stated is that a commodity specifically covered by a taxing entry must be assessed under that entry and not by analogy to a different commodity.

---

---

Issues: Whether soyabean was classifiable under entry No. 1 of Part V of Schedule II to the M.P. General Sales Tax Act or under entry 4 of Part IV of Schedule II, and consequently liable to tax at the applicable rate.

Analysis: The article sought to be taxed was soyabean and not soyabean husk. Soyabeans are oil-seeds and were specifically covered by entry 4, Part IV of Schedule II to the M.P. General Sales Tax Act. The earlier decision concerning soyabean husk could not be applied to the present commodity. The reference to section 14 of the Central Sales Tax Act did not alter the classification of soyabean for the purpose of the State Act.

Conclusion: Soyabean fell within entry 4, Part IV of Schedule II to the M.P. General Sales Tax Act and was liable to be taxed accordingly; the question was answered in the negative and in favour of the Revenue.

Final Conclusion: The appeal succeeded and the assessment position accepted by the Revenue was restored.

Ratio Decidendi: Where the commodity in issue is specifically covered by a taxing entry, it must be classified according to that entry and cannot be treated on the basis of a different commodity or an inapplicable precedent.

---