Specific tariff entry prevails over residuary classification for hose pipes and fittings under sales tax schedules.

A residuary sales tax entry applies only when goods are not covered by any specific Schedule entry. Hose pipes are flexible tubes used for conveying liquids and do not fit the description of steel tubes under entry 5(xi). Because entry 56(ii) specifically covers all types of pipes and their fittings, including the goods in question, classification under the residuary entry in Part VI is excluded. The document states that hose pipes and fittings fall within entry 56(ii) of Part II of Schedule II, not the residuary entry.

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Issues: Whether hose pipes and fittings fall under the specific entry for all types of pipes and their fittings, or under the residuary entry in Schedule II of the Madhya Pradesh General Sales Tax Act, 1958.

Analysis: The residuary entry applies only when the goods are not covered by any specific entry in the Schedule. Entry 56(ii) specifically covers all types of pipes, including those made of polythene, rubber, cement, canvas and aluminium, and their fittings. Hose pipes are flexible tubes or pipes for conveying liquids and do not answer to the description of steel tubes covered by entry 5(xi). Since hose pipes and their fittings are squarely covered by entry 56(ii), recourse to the residuary entry is excluded.

Conclusion: Hose pipes and fittings are covered by entry 56(ii) of Part II of Schedule II and not by the residuary entry in Part VI. The reference was answered against the assessee and in favour of the department.

Ratio Decidendi: A residuary tariff entry cannot be invoked where the goods are specifically covered by another entry, and hose pipes and their fittings fall within the specific entry for pipes and fittings.

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