Raw aluminum castings sold unfinished were classified under the specific sales tax entry, not the residual entry.

Raw aluminum castings sold in primary form and requiring milling, drilling and tapping by buyers were treated as falling within the specific sales tax entry for aluminum castings, not the residual entry. The court applied the established distinction between rough, unfinished castings and finished goods, and accepted the Tribunal's factual finding, supported by customer certificates, that the goods remained castings at the point of sale. The specific entry was read broadly enough to cover such goods, while the residual entry applied only where the specific entry did not.

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Issues: Whether raw aluminum castings manufactured and sold by the assessee were classifiable under Entry C-I-29 of Schedule C to the Bombay Sales Tax Act, 1959, or under the residual Entry C-II-102.

Analysis: The decisive question was whether the goods were merely rough, raw and unfinished castings requiring further machining at the purchaser's end, or finished goods falling outside the specific entry. The Court applied the distinction recognised in the Supreme Court authorities on castings and held that the material on record showed that the assessee sold aluminum castings in their primary form, which were subjected to milling, drilling, tapping and similar processes by the buyers before use. The finding of fact recorded by the Tribunal, supported by customer certificates, was not shown to be perverse. On that basis, the expression used in the specific entry was held wide enough to cover the goods, and the residual entry could operate only where the specific entry did not apply.

Conclusion: The raw aluminum castings fell within Entry C-I-29 and were not taxable under Entry C-II-102; the answer was in favour of the assessee.

Ratio Decidendi: Raw, unfinished castings that are sold in primary form and require further processing by the purchaser are classifiable under the specific entry applicable to the corresponding metal goods and not under the residual entry.

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