Specific tax entry prevails for leather jackets and coats classified as leather goods rather than ready-made garments.

Leather jackets and leather coats manufactured wholly from leather are treated as leather goods under the specific taxing entry, rather than as ready-made garments under the general garments entry. The classification was analysed on the plain language of the schedule entries and common parlance, with emphasis on market identity and the fact that a specific entry for leather goods prevails over a broader general description. Because the goods answered the description of leather goods, the garments entry was held not to govern them. The reference was answered against the assessee and in favour of the Revenue.

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Issues: Whether leather jackets and leather coats manufactured from leather were classifiable as ready-made garments under entry No. 7 of Part I of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958, or as leather goods under entry No. 5 of Part III of Schedule II.

Analysis: The relevant entries were construed on their plain language and in common parlance. Entry No. 7 covered ready-made garments, with express exclusions for garments of silk fabrics and ready-made hosiery or knitted garments, while entry No. 5 covered all kinds of leather goods except sports goods. The goods in question were found to be manufactured wholly from leather and therefore answered the description of leather goods. The presence of a specific entry for leather goods meant that the general description of ready-made garments could not govern these articles. The interpretation was reinforced by the principle that a commodity is ordinarily classified according to its market identity and that a specific taxing entry overrides a general one.

Conclusion: The goods were held to fall under entry No. 5 in Part III of Schedule II as leather goods and not under entry No. 7 as ready-made garments. The reference was answered against the assessee and in favour of the Revenue.

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