Classification of bulk LPG turned on the closed-container condition, so the general petroleum-products entry applied.

Bulk liquefied petroleum gas sold by pouring it into the purchaser's tank-trucks was classified under the general petroleum-products entry, not the specific entry for inflammable gas supplied in closed containers. The court treated LPG as both a petroleum product and an inflammable gas, but held that the qualifying words in the specific entry were controlling and required supply in closed containers provided by the vendor for ordinary sale. Because that condition was not met on the facts, the specific entry did not apply and the broader entry governed the transaction in favour of the assessee.

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Issues: Whether liquefied petroleum gas sold in bulk by pouring it into the purchaser's tank-trucks was covered by entry 32 of Schedule II-Part A of the Gujarat Sales Tax Act, 1969 or by entry 88 of that Schedule.

Analysis: LPG was found to be both a petroleum product and an inflammable gas. Entry 32 covered petroleum products generally, but entry 88 applied only to inflammable gas supplied in closed containers. The qualifying words in entry 88 were treated as controlling and were understood to indicate containers supplied by the vendor for distribution in the ordinary course of sale. Since the LPG in question was sold in bulk and poured into the purchaser's tank-trucks, the condition of supply in closed containers was not satisfied. The broader petroleum-products entry therefore governed the transaction.

Conclusion: LPG sold in bulk in the manner stated was not covered by entry 88 and was covered by entry 32; the answer was in favour of the assessee.

Final Conclusion: The reference was answered by holding that bulk sale of LPG through the purchaser's tank-trucks fell under the petroleum-products entry and not the entry for inflammable gas supplied in closed containers.

Ratio Decidendi: Where a taxing entry for a specific commodity includes a qualifying condition as to the manner of supply, that condition must be strictly satisfied before the commodity can be classified under the specific entry; failing that, it falls to be classified under the appropriate general entry.

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