Specific tariff entry for lantern parts prevails over general glassware classification for glass chimneys.

Glass chimneys sold as components of lanterns were classified as parts of lanterns under the specific entry covering incandescent lamps, lanterns and parts thereof, rather than under the general entry for glasswares. The specific entry prevailed because the goods were essentially used in lanterns and matched the narrower description in the sales tax schedule. The broader glassware entry could not apply where the goods were already covered by the special entry, so the sales were taxable under entry 34, Part II, Schedule II to the Madhya Pradesh General Sales Tax Act, 1958.

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Issues: Whether glass chimneys sold as components of lanterns were taxable under the special entry for lanterns and parts thereof or under the general entry for glasswares.

Analysis: The relevant entries showed that entry 34 specifically covered incandescent lamps, lanterns and parts thereof at the lower rate, while entry 26 applied generally to glasswares. Glass chimneys used essentially in lanterns were treated as parts of lanterns, and the special entry was held to govern the classification. The broader glassware entry could not be applied where the goods were covered by the specific entry.

Conclusion: The sales of glass chimneys fell under entry 34, Part II, Schedule II to the Madhya Pradesh General Sales Tax Act, 1958, and were not taxable under the general glassware entry.

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