Commercial classification of Cement Bonded Board upheld where statutory entry was clear and no substantial question of law arose.

Cement Bonded Board was treated as falling within the sales tax entry covering timber, bamboo, plywood, hardboard, particle board and similar boards of wood or other ligneous material, because the entry was read in its ordinary commercial sense and the Tribunal's classification matched that language. As the Tribunal's view disclosed no legal misdirection, no substantial question of law arose for reference under section 61. The request to compel a reference was therefore rejected and the classification remained undisturbed.

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Issues: Whether the product "Cement Bonded Board" fell within Schedule Entry C-II (63) of the Bombay Sales Tax Act, 1959, and whether the Tribunal's view gave rise to a substantial question of law warranting a reference under section 61.

Analysis: The product was considered in the context of the entry covering timber, bamboo, plywood, hardboard, particle board and similar boards of wood or other ligneous material. Applying the ordinary and commercial understanding of the entry, the product was treated as falling within the described goods. The Tribunal's classification was found to be consistent with the language of the entry and the facts of the case, and no legal misdirection was shown.

Conclusion: The Tribunal's view was upheld, and no substantial question of law was found to arise for reference under section 61.

Final Conclusion: The request to compel a reference was rejected, leaving the Tribunal's classification undisturbed.

Ratio Decidendi: Where the statutory entry is clear in commercial parlance and the Tribunal's classification accords with the language of the entry, no substantial question of law arises to justify a reference.

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