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TMI Blog1998 (2) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... ssailing the order of the Karnataka Appellate Tribunal. 2.. The facts of the case are that the assessee filed his returns of turnover for the assessment years 1986-87 and 1987-88. The assessee is a partnership firm doing business in marblex vinyl tiles, PVC wall covering, wall paper, etc. The assessee contended that the marblex vinyl tiles are covered by entry No. 110 of the Second Schedule to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial from which they are made if they are not covered by any other entry. Therefore the marblex vinyl tiles are taxable only under entry No. 110. 4.. The learned Government Advocate contended that entry No. 182 is a specific entry governing the tiles; whereas entry No. 110 is a general entry covering plastic articles. Therefore, when the article falls under two entries, the specific entry must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that entry. The Legislature has specifically covered all articles made of plastics which would necessarily include the articles made of laminated sheets and tiles of polythene, or poly-vinyl chloride material would fall within the said entry. The marblex vinyl tiles are one of the kinds of articles made up of plastic. While interpreting the entry full effect has to be given to the words "articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dongare v. State of Karnataka [1990] 77 STC 462. In that case a division Bench of this Court while considering entry Nos. 78 and 110 regarding the question whether the article taxable will fall within entry Nos. 78 or 110 and held that as entry No. 78 covers cement and asbestos sheets, straw boards, hardboards, plywood and the like and entry No. 110 covers plastic sheets and all articles made of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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