Blended cotton yarn classification prevails under the State Schedule, and vires cannot be raised in revision without proper challenge.

Blended cotton yarn containing non-cellulosic fibre was treated as a separate taxable commodity under entry 165 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and not as cotton yarn under entry 10 of the Third Schedule. The classification turned on the statutory scheme, under which the specific entry for blended cotton yarn prevailed over the general declared-goods entry, and the Central Sales Tax Act did not alter that State schedule treatment. The note also states that revision under section 22 was confined to questions of law arising from the Tribunal's order, so the vires of Schedule entries could not be examined absent a properly raised constitutional challenge. The tax revision cases were dismissed.

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Issues: (i) Whether blended cotton yarn containing non-cellulosic fibre remained cotton yarn falling under entry 10 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957, or was covered by entry 165 of the First Schedule. (ii) Whether the vires of the Schedule entries could be examined in revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957.

Issue (i): Whether blended cotton yarn containing non-cellulosic fibre remained cotton yarn falling under entry 10 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957, or was covered by entry 165 of the First Schedule.

Analysis: Cotton yarn sold by the assessee was admittedly blended with cellulosic fibre. The statutory scheme distinguished between cotton yarn in the Third Schedule and blended cotton yarn with non-cellulosic fibre content in the First Schedule. Once entry 165 was introduced, blended cotton yarn was treated as a separate taxable category and the declared-goods restriction under the Central Sales Tax Act did not alter that classification for the State schedule.

Conclusion: The product fell under entry 165 of the First Schedule and not under entry 10 of the Third Schedule, against the assessee.

Issue (ii): Whether the vires of the Schedule entries could be examined in revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: Revision under section 22 was confined to questions of law arising from the Tribunal's order. In the absence of a specific constitutional challenge, the revisional court would not examine the validity of statutory entries in the Schedule. The challenge to the entries' vires therefore lay outside the permissible scope of revision.

Conclusion: The vires of the Schedule entries could not be examined in revision, against the assessee.

Final Conclusion: The tax revision cases were unsustainable and were dismissed, leaving the Tribunal's classification undisturbed.

Ratio Decidendi: Where a statute separately classifies blended goods in its Schedule, that specific schedule entry prevails over the general declared-goods entry, and the validity of such entries cannot be examined in revision unless a direct challenge to vires is properly raised within jurisdiction.

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