Specific taxable entry governs gold and silver ornaments, displacing the general sales tax rate.

Gold and silver ornaments specifically covered by a taxable entry must be assessed under that specific entry rather than under the general residuary rate under the Orissa Sales Tax Act, 1947. The article follows the High Court's earlier view on identical facts and states that where a commodity falls within a distinct taxable serial, the general rate under section 5(1) does not apply. The operative effect is that gold and silver ornaments were liable at the specific rate prescribed for serial No. 27, not at the general 5 per cent rate.

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Issues: Whether gold and silver ornaments were taxable at the general rate under section 5(1) of the Orissa Sales Tax Act, 1947, or at the specific rate under serial No. 27 of the list of taxable goods.

Analysis: The question arose in a sales tax reference concerning the applicable rate for gold and silver ornaments during the relevant financial year. The Court followed its earlier decision on identical facts and held that where the goods fell within the specific taxable entry, they could not be assessed at the general rate. The proper levy was under the specific serial entry applicable to gold and silver ornaments, not under the general residuary rate.

Conclusion: The ornaments were not exigible to tax at 5 per cent under section 5(1); they were exigible at 7 per cent under serial No. 27 with effect from 15 May 1970, so the reference was answered in favour of the Revenue.

Final Conclusion: The decision settles that the specific taxable entry governed the rate applicable to gold and silver ornaments, displacing the general rate of taxation.

Ratio Decidendi: When a commodity is specifically covered by a taxable entry, tax must be levied under that specific entry rather than under the general rate provision.

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