Botanical identity controls pulse classification under the Tamil Nadu sales tax schedule; mochai and horsegram were excluded.

Mochai and horsegram were held not to fall within entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the entry lists specific pulses by botanical name and classification had to be determined by botanical identity rather than a broad family or dictionary meaning. Since the botanical names of mochai and horsegram did not match the botanical names attached to the pulses in the entry, the earlier view treating them as covered was unsustainable. The revenue revisions succeeded, the tribunal's classification was reversed, and the appellate assistant commissioner's order was restored.

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Issues: Whether mochai and horsegram fall within entry 6-A, "pulses", in the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959.

Analysis: Entry 6-A of the Second Schedule enumerates specific kinds of pulses together with their botanical names. The determining factor applied was the botanical identity of the goods, not a broad dictionary or family-based description. The botanical names attributed to mochai and horsegram did not correspond to any of the botanical names attached to the pulses listed in entry 6-A. On that basis, the earlier classification treating them as covered by the entry was held to be unsustainable.

Conclusion: Mochai and horsegram do not fall under entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, and the finding of coverage under that entry is ?

Final Conclusion: The revenue revisions succeeded, the tribunal's classification was reversed, and the appellate assistant commissioner's order was restored.

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