Specific tariff entry prevails for powered lifts and hoists used in service stations under sales tax classification

Electric, hydraulic or mechanically operated lifts and hoists used in service stations were classified under the specific transport equipment entry rather than the residuary entry in the Kerala General Sales Tax Schedule. The Court applied the principle that a specific tariff entry prevails over a general or residuary entry, noting that Entry 140A expressly covered lifts operated by electric, hydraulic or other mechanical power, while Entry 141 applied only to goods not specifically mentioned elsewhere. The later amendment concerning fabrication and installation of cranes and hoists did not alter that classification. The items were therefore taxable under Entry 140A.

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Issues: Whether electric, hydraulic or mechanically operated lifts/hoists used in service stations were classifiable under Entry 140A of Schedule I to the Kerala General Sales Tax Act, 1963 or under the residuary/general Entry 141.

Analysis: The classification had to be determined from the scheme of the relevant group of entries under the common heading "Transport equipments". Entry 140A specifically covered lifts operated by electric, hydraulic or other mechanical power, whereas Entry 141 applied only to machinery and transport equipments not specifically mentioned elsewhere in the Schedule. In that setting, the specific entry was held to prevail over the general entry. The later legislative amendment referring to fabrication and installation of cranes and hoists did not dilute the clarity of Entry 140A or require any separate enquiry into legislative intention.

Conclusion: The items in question were rightly classified under Entry 140A and were taxable at 15 per cent, not under Entry 141 at 8 per cent.

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