Sewing machines and spare parts were classified under the lower-tax entry, excluding the higher rate for the same goods.

Sewing machines and their spare parts were treated as falling under entry 67 rather than entry 60 of the taxable goods list, because the same commodity had already been classified in an earlier connected reference. That prior classification governed the present reference, so the Tribunal's view was affirmed and the higher rate of tax under entry 60 did not apply.

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Issues: Whether sewing machines and their spare parts were covered by entry 60 of the list of taxable goods, or fell under entry 67 so as to attract tax at the lower rate.

Analysis: The assessed dealer dealt in sewing machines and parts thereof for the assessment years in question. The same commodity had already been considered in a connected reference, where it was held that sewing machines and spare parts were covered by entry 67 and not by entry 60. As the present reference involved the same commodity and the same classification question, the earlier decision governed the result.

Conclusion: The commodity was not covered by entry 60. It was assessable under entry 67, and the Tribunal was right in holding that the higher rate of tax under entry 60 did not apply.

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