Specific exclusion from a taxing entry prevents broader plastic-goods classification unless liability is clearly and expressly imposed.

Plastic combs were excluded by notification from the toilet-article entry with effect from the date that entry came into force, so they were taken out of that specific taxing category from the beginning. Although plastic combs could broadly fit the general words "articles made of plastic" in the later entry, the provisions had to be read together, and the broader entry was not used to impose special tax on goods already removed from the specific entry. The amendment to the later entry did not change that position, and the goods were treated as not liable to special tax under that entry.

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Issues: Whether plastic combs, after being excluded from entry 30 by notification, remained liable to special tax under entry 33 of Schedule II to the Bombay Sales Tax (No. 2) Ordinance, 1952 and the corresponding entry under the Bombay Sales Tax Act, 1953.

Analysis: Entry 30 covered perfumery, cosmetics and toilet articles, and the notification specifically excluded combs other than those intended for being worn in the hair with effect from the date entry 30 came into force. The articles in dispute were therefore taken out of entry 30 from the beginning. Although plastic combs could broadly fall within the words "articles made of plastic" in entry 33, the provisions had to be reconciled. Where a special notification excluded the goods from the more specific toilet-article entry, the general words in entry 33 were not treated as sufficient to impose special tax on those same goods. The amendment to entry 33 did not alter that position.

Conclusion: Plastic combs were not liable to special tax under entry 33, and the question referred had to be answered in the negative, in favour of the assessee.

Ratio Decidendi: A specific exclusion of goods from one taxing entry, made operative from the date that entry came into force, prevents those goods from being taxed under a broader general entry unless the statute clearly and expressly imposes that liability.

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