Printed stationery classification governs lever files, which were held to fall under the specific scheduled entry, not the residuary.

Lever files made of cardboard with print were treated as falling within Entry 40(iv) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because that entry covered printed materials such as folders, file covers, book covers and similar stationery items. The residuary entry in Part B was held inapplicable where the goods were specifically covered by the wider scheduled entry, and the limited nature of the print did not take them outside that description. The HC therefore quashed the clarification classifying the goods at 12% and remanded the matter for reassessment.

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Issues: Whether lever files made of cardboards with print fall under Entry 40(iv) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 or under the residuary entry in Part B.

Analysis: Entry 40(iv) covered printed materials including folders, file covers, book covers and similar stationery items. The commodity in question was treated as comparable to folders and file covers, and the words printed on the lever files were sufficient to bring it within the scope of the entry. The residuary entry was held inapplicable because the goods were specifically covered by the wider printed-materials entry. The nature of the print was not required to be of any particular kind once the item answered the description of the scheduled entry.

Conclusion: Lever files made of cardboards with print fall under Entry 40(iv) and not under the residuary entry. The clarification classifying them at 12% was quashed and the matter was remanded for reassessment.

Ratio Decidendi: Where a product answers the description of a specific scheduled entry for printed materials, it cannot be shifted to the residuary entry merely because it contains only limited print or is sold in a particular stationery form.

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