Specific tax entry prevails over residuary entry, and a wrong rate application can be corrected as a mistake apparent on record.

Sweets and toffees were held to fall within the specific taxing entry for sweets and sweetmeats, so the residuary entry in Schedule III could not be invoked. The Gujarat High Court treated the wrong application of an 8% rate instead of the prescribed 7% rate as a mistake apparent on the record, because the commodity was specifically enumerated in entry 50 of Schedule II, Part A. Rectification under section 72 was therefore maintainable, and the assessment was corrected in favour of the assessee.

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Issues: Whether sales of sweets and toffees were taxable under entry 50 of Schedule II, Part A to the Gujarat Sales Tax Act, 1969 and whether the residuary entry in Schedule III applied instead; whether the assessment mistake was rectifiable under section 72 of the Gujarat Sales Tax Act, 1969.

Analysis: The rate applied by the Sales Tax Officer was found to be 8 per cent when the prescribed rate under the specific entry for sweets and sweetmeats was 7 per cent, making the error one of fact apparent on the record. The goods sold were specifically covered by entry 50, and once a commodity is specifically enumerated, the residuary entry cannot be invoked. The attempt to place the goods under the residuary entry was therefore rejected, and the Tribunal's view that the mistake was rectifiable was upheld.

Conclusion: The sales of sweets and toffees were correctly held taxable under entry 50 of Schedule II, Part A, and not under the residuary entry in Schedule III; the rectification was maintainable and the answer was in favour of the assessee.

Ratio Decidendi: Where a commodity is specifically covered by a taxing entry, the residuary entry has no application, and an error in applying a higher rate contrary to the prescribed rate constitutes a rectifiable mistake apparent on the record.

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