TaxTMI 
TaxTMI 
1978 (8) TMI 206
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.... of the case, the assessee is entitled to be taxed only under the residuary entry, i.e., entry No. 1, Part VI of Schedule II. At the end of the statement of case, the Tribunal, after referring the aforesaid two questions, has added that even though on behalf of the department it was never contended that entry 55, Part II of Schedule II, is attracted to the present case on account of which the question of applicability of entry 55 does not arise out of the Tribunal's order and it cannot govern the decision of the present case, yet if the High Court is pleased to decide that such goods are taxable under entry 55, the decision will apply to future assessment and it will also cover other cases, if any. It is sufficient to say that the question....
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....s: SCHEDULE II Part II S. No. Description of goods Rate of tax 26. All types of crockery and goods made of glass and glasswares. 7 Part VI 1.. All other goods not included in 5 Schedule I or any other part of this schedule. 4.. It is obvious that the residuary entry, i.e., entry 1, Part VI of Schedule II, would be attracted only if there is no other entry applicable to such goods. The only other entry with which we are concerned in the present case is the above-quoted entry 26, Part II of Schedule II. The description of goods in entry 26 can be conveniently divided into two parts, viz., "all types of crockery" and "goods made of glass and glasswares". The question in the present case is whether the description of goods "all types of ....
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....: "earthenware vessels." Webster's Third New International Dictionary, 1967 Edn.: "Vessels formed of fired clay, esp. for domestic use: Earthenware." Webster's New World Dictionary, Second College Edition: "earthenware pots, jars, dishes, etc." The Random House Dictionary of the English Language (The Unabridged Edition): "crocks collectively; earthenware." "6. crock=an earthen pot, jar or other container." Collins's New National Dictionary: "Vessels and dishes of all kinds, generally made of earthenware." Chambers's Twentieth Century Dictionary (Revised Edn.): "earthenware; vessels of baked clay." The Reader's Digest Great Encyclopaedic Dictionary (Second Edition) "Earthenware vessels, esp. for domestic use." Thus, the ordinary dicti....