Specific tariff entry prevails for dolomite, which cannot be taxed under a broader building-material classification.

A commodity specifically named in a sales tax schedule must be assessed under that specific entry, and not shifted to a broader, higher-rated entry merely because it may also be used as a building material. The Kerala HC stated that fiscal entries are to be construed strictly, that the decisive factor is the description of the goods in the entry itself, and that a purchaser's possible use cannot control classification where the entry is clear. On that approach, dolomite fell within the specific entry for dolomite, not the general building-material entry, and the contrary earlier view was overruled.

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Issues: Whether dolomite sold by the assessees could be assessed under Entry 42 of the First Schedule to the Kerala General Sales Tax Act, 1963 on the basis of its possible use as a building material, or whether it was taxable only under the specific entry for dolomite in Entry 50.

Analysis: The statutory scheme fixed liability by reference to the goods described in the Schedule, and where a commodity was specifically named the assessing authority could not shift it to a different and higher-rated general entry merely because the commodity had other possible uses. Fiscal entries must be construed strictly, and the decisive consideration is the commodity as specifically described in the entry, not the purchaser's possible use of it. The user-test was held to be unsafe where the entry is clear, because an article may have multiple uses and the dealer has no control over the buyer's eventual use after sale. Entry 42 covered building materials such as stones, tiles, mosaic powder and chips, but did not include dolomite. Entry 50 specifically mentioned dolomite. The earlier view treating dolomite as taxable under Entry 42 was held not to be the correct statement of law.

Conclusion: Dolomite was held taxable only under Entry 50 of the First Schedule, and not under Entry 42; the reassessment under Entry 42 was unsustainable.

Final Conclusion: The writ petition succeeded, the assessees obtained the benefit of the specific entry for dolomite, and the contrary view in the earlier Division Bench decision was overruled.

Ratio Decidendi: Where a fiscal statute specifically names a commodity in a particular entry, that specific entry prevails and the commodity cannot be taxed under a different general entry on the basis of its possible use.

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