Strict construction of taxing entries kept distinct boards outside the notification and protected the assessee from higher tax.

A taxing entry must be construed strictly, and where the language is doubtful the interpretation must favour the assessee. Mill board, grey board, pulp board, duplex board and triplex board were held not to fall within entry No. 4 of the notification because the entry did not expressly cover those commercially distinct goods, and their use or treatment by other dealers could not expand the scope of the notified items. They were therefore not taxable at 10 per cent under the notification.

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Issues: Whether mill board, grey board, pulp board, duplex board and triplex board fell within entry No. 4 of Notification No. F. 4(64) FD/Gr. IV/77-56 dated 6th September, 1977 so as to be taxable at 10 per cent.

Analysis: Entry No. 4 specifically referred to plywood, straw board, card-board, hard or soft board including fibre sheets and other named articles. The Court held that in taxing entries the language must be strictly construed, and where there is doubt or ambiguity the construction must go in favour of the assessee. The notification did not use words broad enough to cover all paper boards or wood boards. The goods in question were commercially distinct commodities, and their use or the fact that other dealers may have treated them differently was not decisive for classification. Since the entry did not expressly include these goods, they could not be brought within it by enlarging its scope.

Conclusion: Mill board, grey board, pulp board, duplex board and triplex board did not fall within entry No. 4 and were not taxable at 10 per cent under the notification.

Final Conclusion: The revision succeeded and the assessee obtained relief against the classification adopted by the tax authorities.

Ratio Decidendi: A taxing entry must be construed strictly, and goods cannot be taxed under it unless they are clearly covered by the words used; any ambiguity must be resolved in favour of the assessee.

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