Botanical classification under sales tax entry: silk cotton seeds were excluded from single-point taxation and taxed at multi-point.

Silk cotton seeds were held not to fall within entry 6(iii) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 because the entry covered cotton seed by its botanical identity, Gossypium spp., whereas silk cotton seed was identified separately as Bombo malabarioum. On that classification basis, the goods did not qualify for single-point taxation and were taxable at multi-point. The assessing authority's treatment of silk cotton seeds as outside the single-point entry was upheld, and the assessment order remained undisturbed.

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Issues: Whether silk cotton seeds were covered by entry 6(iii) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 and were therefore liable to single-point taxation.

Analysis: The Tribunal compared the botanical identity of cotton seed referred to in entry 6(iii), namely Gossypium spp., with silk cotton seed, whose botanical name was noted as Bombo malabarioum. On that basis, silk cotton seeds were held not to answer the description of cotton seeds under the relevant entry. The classification adopted by the assessing authority, treating silk cotton seeds as not falling within the single-point entry, was found to be correct.

Conclusion: Silk cotton seeds were not covered by entry 6(iii) of the Second Schedule and were taxable at multi-point, not single point.

Final Conclusion: The appeal failed and the assessment order was left undisturbed.

Ratio Decidendi: For classification under a taxing entry describing goods by botanical identity, only goods answering that specific description can claim the benefit of the single-point entry.

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