Specific tariff entry prevails for pile carpets; they were classified under the First Schedule, not as handloom cloth.

Carpets described as pile carpets were treated in common parlance as carpets with a smooth surface, regardless of the material used. Because the Kerala General Sales Tax Act specifically listed pile carpets in the First Schedule, the specific entries prevailed over the general classification claimed as handloom cloth in the Third Schedule. Handloom cloth was regarded as conceptually and commercially distinct from pile carpets. The carpets dealt in by the assessee were therefore classified under item 100B/142 of the First Schedule and not under item 3 of the Third Schedule, and the revisions were dismissed.

---

---

Issues: Whether carpets dealt in by the assessee were pile carpets falling under item 100B or item 142 of the First Schedule to the Kerala General Sales Tax Act, 1963, or whether they were covered by item 3 of the Third Schedule as handloom cloth.

Analysis: Pile carpets were understood in common parlance as carpets having a smooth surface, irrespective of the material used. The specific entries in the First Schedule covered pile carpets, and where a commodity is specifically provided for in the statute, the general entry need not be invoked. Handloom cloth was held to be conceptually distinct from pile carpet both in common parlance and in commercial sense.

Conclusion: The carpets dealt in by the assessee were held to fall under item 100B/142 of the First Schedule and not under item 3 of the Third Schedule. The revisions were dismissed.

---