Groundnut husk classification under specific oilseed entry prevails over residuary sales tax treatment.

Groundnut husk was held to fall within the specific tax entry for oilseeds covered by section 14(vi)(i) of the Central Sales Tax Act, because the term "groundnut" was treated as including both shelled and unshelled groundnuts, and the husk or shell formed part of that commodity for classification purposes. The residuary entry could not apply where the principal commodity was already covered by the specific entry. The result was that groundnut husk was taxable under entry No. 4 of Part IV of Schedule II and not under the residuary entry in Part VI of Schedule II.

---

---

Issues: Whether groundnut husk was taxable under entry No. 4 of Part IV of Schedule II as oilseeds specified in section 14(vi)(i) of the Central Sales Tax Act, or under the residuary entry No. 1 of Part VI of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958.

Analysis: Entry No. 4 of Part IV of Schedule II referred to oilseeds specified in section 14 of the Central Sales Tax Act. Groundnut or peanut was specified in section 14(vi)(i) of the Central Sales Tax Act. The expression "groundnut" was held to include both shelled and unshelled groundnuts, and the husk or shell, being part of that commodity for tax classification purposes, could not be subjected to a higher rate under the residuary entry when the principal commodity itself was covered by the specific entry.

Conclusion: Groundnut husk was taxable under entry No. 4 of Part IV of Schedule II and not under entry No. 1 of Part VI of Schedule II. The question was answered in favour of the assessee and against the department.

---