Taxing entry classification requires specific inclusion; tilakam and kajal were treated as general goods, and revised assessments were quashed.

Tilakam and kajal were held not to fall within Entry No. 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act because they were not specifically included in that entry at the relevant time. Applying the earlier full bench approach to commodity classification, the Court held that a taxing entry cannot be extended by implication to goods not expressly covered, so the goods remained classifiable only as general goods. The revised assessments were therefore quashed, and the declaration was granted in favour of the petitioner.

---

---

Issues: Whether tilakam and kajal fell within Entry No. 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, or were taxable only as general goods.

Analysis: The goods were not specifically included in Entry No. 36 as it stood at the relevant time. Applying the reasoning accepted in the earlier full bench decision on classification of commodities, the Court held that goods not specifically covered by the entry could not be brought within it merely by implication. The original assessment treating the goods as general goods taxable at 4 per cent was therefore not shown to be incorrect.

Conclusion: Tilakam and kajal were not covered by Entry No. 36 and were taxable only as general goods; the revised assessments were quashed and the declaration was granted in favour of the petitioner.

Final Conclusion: The petitions succeeded on the classification issue, and the assessments were set aside in accordance with the declaration sought.

Ratio Decidendi: Where a commodity is not specifically included in the relevant taxing entry, it cannot be assessed under that entry and must be classified according to the residual or general taxable category.

---