Classification of tread rubber turns on commercial character, with the product falling under the rubber products entry instead of the broader rubber articles entry.

Tread rubber was analysed under competing sales tax entries in the Andhra Pradesh General Sales Tax Act by applying its true commercial and functional character. Entry 41, covering articles made of rubber and similar material, was not read as confined by ejusdem generis to the listed items merely because of the word "other"; however, on the language of the entries and the nature of the product, tread rubber was held more appropriately classifiable as a rubber product under entry 101. The classification under entry 41 was rejected and the assessment under entry 101 was affirmed.

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Issues: Whether tread rubber is classifiable under entry 41 of the First Schedule to the Andhra Pradesh General Sales Tax Act as an article made of rubber, or under entry 101 as a rubber product.

Analysis: Entry 41 covers sheets, cushions, mattresses and pillows, together with other articles made of rubber or similar material, while entry 101 specifically deals with rubber products not otherwise mentioned. The phrase "other articles" was not read as requiring ejusdem generis confinement to the preceding items merely because of the word "other". On the language of the competing entries and the use of tread rubber, the material was treated as falling more appropriately within the wider concept of rubber or a rubber product than as an article made of rubber under entry 41.

Conclusion: Tread rubber is not taxable under entry 41 and is taxable under entry 101.

Final Conclusion: The revision challenge to the Tribunal's classification failed, and the assessment of tread rubber under entry 101 stood affirmed.

Ratio Decidendi: Where two tariff or tax entries are available, the article must be classified according to its true commercial and functional character and the more appropriate specific entry, rather than by mechanically extending a residuary phrase by ejusdem generis where the statutory language does not warrant it.

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