Marble tile classification upheld: uniform, usable goods were taxed as tiles rather than marble stones under the applicable notification entry.

Marble goods found on inspection to be tiles of uniform shape and size, capable of use without further treatment, were classified as marble tiles rather than marble stones. Applying the earlier ruling on marble tiles, the Court held that such goods fell under entry No. 67 of Notification No. 5784 and were taxable at 12%, not under entry No. 40 of Notification No. 5785 at 6%. The Tribunal's classification was upheld and the dealer's challenge failed.

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Issues: Whether the sale of marble stones was rightly treated as sale of marble tiles and taxed at 12% instead of 6%.

Analysis: The product produced before the Tribunal was found on inspection to be marble tiles and not marble stones. It was found to be uniform in shape and size and capable of use without further treatment. The controversy was held to be covered by the earlier decision concerning marble tiles, which had ruled that such goods fell under entry No. 67 of Notification No. 5784 and were taxable at 12%, and not under entry No. 40 of Notification No. 5785 attracting 6% tax.

Conclusion: The classification adopted by the Tribunal was upheld and the dealer's challenge failed.

Ratio Decidendi: Where the goods sold are found on inspection to be marble tiles of uniform shape and size usable without further treatment, they are taxable according to the entry applicable to marble tiles and not the entry applicable to marble stones.

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