Broad meaning of crockery includes baked clay jars, placing them within the specific sales tax entry instead of residuary taxation.

The residuary sales tax entry applies only where no specific entry covers the goods. On an ordinary and dictionary reading, the expression "all types of crockery" was held wide enough to include jars (jarni) made of baked clay, and the phrase "all types" reinforced an inclusive construction. The view that crockery is confined to tableware alone was rejected. The disputed jars were therefore treated as falling within the specific taxable entry in Part II of Schedule II, and not within the residuary entry.

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Issues: Whether jars (jarni) made of baked clay fall within the expression "all types of crockery" in entry 26 of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958, or are taxable under the residuary entry.

Analysis: The residuary entry applies only when no other specific entry covers the goods. The meaning of "crockery" was examined in its ordinary and dictionary sense, which showed that the term is wide enough to include earthenware vessels, including jars made of baked clay. The use of the words "all types" before "crockery" reinforced a broad construction. On this interpretation, the assumption that crockery is confined to tableware alone was found unsupported.

Conclusion: Jars (jarni) of the kind in question fall within entry 26 of Part II of Schedule II and are not governed by the residuary entry. The answer was therefore in favour of the Revenue and against the dealer.

Final Conclusion: The reference was answered by holding that the disputed goods are covered by the specific taxable entry and cannot be placed in the residuary category.

Ratio Decidendi: A residuary sales tax entry applies only when the specific entry is clearly inapplicable, and a broad, ordinary meaning must be given to the taxable description where the language and context indicate inclusive coverage.

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