Classification of plywood panel doors under a specific tax entry upheld as plywood in another form

Panel doors manufactured from Novopan plywood were treated as falling within entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, because the entry covered plywood in any other form. The material showed that the doors were made from plywood panels and retained the character of the specified commodity despite being fashioned into doors. As a result, the goods were classifiable under the specific entry rather than as general goods, and the assessment was restored on that basis, attracting tax at 9 per cent.

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Issues: Whether panel doors manufactured out of Novopan plywood fall under entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, or are assessable as general goods.

Analysis: The entry covered plywood in any other form. The material on record showed that the panel doors were prepared out of Novopan plywood using the panels. On that basis, the commodity retained its character for the purpose of the specified entry and could not be excluded from entry 114 merely because it had been fashioned into panel doors.

Conclusion: The panel doors manufactured by the assessee fell under entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and were liable to tax at 9 per cent. The revision succeeded in favour of the Revenue.

Final Conclusion: The assessment made by the revising authority was restored, and the turnover relating to panel doors was brought within the specific taxable entry rather than treated as general goods.

Ratio Decidendi: Where goods are manufactured from plywood and the relevant tariff entry covers plywood in any other form, the manufactured product is classifiable under that specific entry if it answers the description of the entry.

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