Specific tariff entry prevails for plastic suit cases and brief cases; ambiguity in tax entries is resolved in favour of the assessee.

Plastic suit cases and brief cases are treated as plastic moulded luggage and fall under the specific entry for "plastics and articles made of plastics" rather than the broader entry for suit cases and brief cases. Although Entry 88 is worded widely, its placement under the heading "Leather and leather manufacture" limits it to leather goods. In a taxing schedule, where a general entry and a specific entry both appear relevant, the specific entry prevails and any ambiguity is resolved in favour of the assessee. The schedule heading may be used as an interpretative aid to confine the broader entry to leather articles.

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Issues: Whether plastic suit cases and brief cases are taxable under Entry 88 of the First Schedule to the Kerala General Sales Tax Act, 1963, or under Entry 156 as articles made of plastics.

Analysis: The goods in question were plastic moulded luggages. Entry 88, though widely worded to cover suit cases and brief cases, appears under the heading "Leather and leather manufacture", which limits its ambit to leather goods. Entry 156 specifically covers "plastics and articles made of plastics". Where there is doubt between a general entry and a specific entry, the interpretative approach favours the specific provision, and in taxing statutes any ambiguity is resolved in favour of the assessee. The heading of the schedule entry is a legitimate aid to resolve the ambiguity in Entry 88 and to confine it to leather suit cases and leather brief cases.

Conclusion: Plastic suit cases and plastic brief cases do not fall under Entry 88 and are taxable only under Entry 156 at 8 per cent, in favour of the assessee.

Ratio Decidendi: In a taxing schedule, where a general entry is ambiguous and a specific entry clearly covers the goods, the specific entry governs and the ambiguity must be resolved in favour of the assessee, with the heading of the entry used as an aid to construction.

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