Specific tax notification prevails for tin scrap, with declared goods provisions serving only as a tax ceiling.

Tin scrap was treated as falling within the specific entry in Notification No. ST-II-6628/X-1012-1972 covering copper, tin, zinc, nickel and related alloys or scraps, so the notified rate of tax applied. Sections 14 and 15 of the Central Sales Tax Act were described as identifying declared goods and setting only a statutory ceiling, not prescribing the applicable rate. On that basis, the lower rate of 1% under the notification governed, and the view that the commodity was taxable merely as declared goods under section 14 was stated to be incorrect.

---

---

Issues: Whether tin scrap dealt in by the assessee fell within serial No. 2 of Notification No. ST-II-6628/X-1012-1972 dated 1st December, 1973 and was therefore taxable at 1% rather than being treated merely as declared goods under sections 14 and 15 of the Central Sales Tax Act.

Analysis: Section 14 of the Central Sales Tax Act only specifies declared commodities and does not prescribe any rate of tax. Section 15 provides only a ceiling on the tax payable in respect of declared goods. The relevant notification expressly covered copper, tin, zinc, nickel or alloys or scraps containing any of these metals only, and tin scrap was held to fall within that entry.

Conclusion: Tin scrap was covered by the notification entry and the assessee was liable to tax at 1% only. The Tribunal's view that the assessee was liable under section 14 was incorrect.

Final Conclusion: The revision succeeded and the assessee obtained the benefit of the lower rate of tax under the notification.

Ratio Decidendi: Where the commodity squarely falls within a specific taxing notification, the notification governs the applicable rate, while sections dealing with declared goods operate only to identify the goods and to set the statutory tax ceiling.

---