Predominance test in sales tax classification: cement bonded particle board falls outside the wood-based entry.

Cement bonded particle board was held not classifiable under Entry 114 of the Andhra Pradesh General Sales Tax Act because that entry applies only to plywood, particle board and allied boards predominantly composed of wood. The predominance test controlled classification, and the board's main component was cement, with wood forming only a smaller portion. Its use for doors or partitions was not decisive for schedule entry classification. The assessee's claimed classification therefore succeeded and the item was treated as outside Entry 114.

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Issues: Whether cement bonded particle board is classifiable under Entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act or as an unclassified item.

Analysis: Entry 114 covers plywood, particle board and allied boards where the article is predominantly of wood, even if it contains some other material. The composition of cement bonded particle board was found to be mainly cement, with wood forming only a smaller portion. In such a case, the predominance test governs classification. The use of the commodity for doors or partitions is not determinative of its entry in the Schedule.

Conclusion: Cement bonded particle board does not fall under Entry 114 and is not classifiable as a wood-based item under that entry; the classification claimed by the assessee succeeds.

Ratio Decidendi: Where a scheduled entry is confined to articles predominantly composed of wood, a commodity whose dominant component is another material cannot be brought within that entry merely because wood is one of its constituents or because of its end use.

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