Deleted tariff entry for sewing machines prevented higher sales tax classification; assessment had to follow the surviving entry.

Sewing machines and their parts were not liable to sales tax at 7 per cent and 8 per cent for assessment year 1973-74 because the specific entry covering them had been deleted by notification, so the goods could be taxed only under the entry then lawfully applicable. The Court followed its earlier view on the same commodity and statutory entries, holding that the Tribunal's higher-rate classification was not sustainable. The operative principle was that once a specific tariff entry is removed, the commodity cannot continue to be assessed under an inapplicable higher-rate classification; the question was answered in favour of the dealer.

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Issues: Whether sewing machines and their parts were liable to sales tax at 7 per cent and 8 per cent during the assessment year 1973-74, or were assessable under the residuary entry at a lower rate.

Analysis: The period in question was 1973-74. The same commodity and the same statutory entries had earlier been considered by the Court, and the relevant notification under section 5 of the Act had deleted the specific entry for sewing machines and parts. After that deletion, the goods fell under the entry covering machinery and spare parts only to the extent applicable, and the Court followed the earlier Bench view that sewing machines and their parts were not taxable at the higher rates adopted by the Tribunal.

Conclusion: The answer was in the negative. Sewing machines and their parts were not correctly held liable to sales tax at 7 per cent and 8 per cent for 1973-74, and the question was answered in favour of the dealer.

Ratio Decidendi: Where a specific tariff or entry covering a commodity is deleted, the commodity must be assessed only under the entry that then lawfully applies, and not at a higher rate under an inapplicable classification.

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