SAHAI, J. Sales Tax Tribunal, Meerut, while exercising jurisdiction under section 10 of the U. P. Sales Tax Act, allowed the application dated 27th January, 1978, of assessee filed before Assistant Commissioner (Assessment) for change in the recognition certificate granted under section 48 of the Act for assessment year 1977-78 by substituting words, "accessories and parts of bicycle" instead of "tyres and tubes". To appreciate the rival contentions it is necessary to quote the relevant Notification No. 7551 dated 31st December, 1976, and the entries in the annexure attached to it. To appreciate the rival contentions it is necessary to quote the relevant Notification No. 7551 dated 31st December, 1976, and the entries in the annexure attached to it. " (1) No tax shall be payable on the sale to or, as the case may be, purchase by a new unit in respect of raw materials required by it for use in the manufacture of the goods mentioned in annexure I or for the packing of the said goods manufactured by it, for a period of five years from the date of starting production if the new unit is established in the districts mentioned in annexure II and for a period of three years from such date if it is established in the remaining districts of the State : Provided that the date of starting production does not fall later than the first day of January, 1979; (2) No tax shall be payable on the sale to or, as the case may be, purchase by any unit in respect of raw material required by it for use in the manufacture of the goods mentioned in annexure III or for the packing of the said goods manufactured by it; (3) In the case of any unit other than those referred to in clauses (1) and (2) above, but not including distilleries, breweries and units engaged in the manufacture of paper, catechu (katha), matches, empty match boxed, match splints and match veneers, tax shall be leviable on the sale to or, as the case may be, purchase by the said units of "raw materials" required by it for the manufacture or packing of goods manufactured by it at the concessional rates, inclusive of additional tax, if any, payable under section 3-F of the said Act of 1948 indicated below : (a) Oilseeds as defined in section 14 of the Central Sales Tax Act, 1956 (Act 74 of 1956) - 2 per cent (b) Oil cake - 3 per cent (c) Any other raw material - 4 per cent : Provided that no concession under this notification shall be admissible if the turnover of goods manufactured by the unit is exempt under clause (a) or (b) of section 4 of the said Act of 1948. Explanation I.- new unit means a factory or workshop using machinery, or accessories or components thereof, not already used or acquired for use in any other factory workshop in Uttar Pradesh but does not include any factory or workshop established on the site of an existing factory or workshop manufacturing the same goods or any addition to or extension of an existing factory or workshop. Explanation II.- date of starting production means the date on which any raw material required for use in the manufacture or packing of the notified goods is purchased for the first time. Annexure i List of notified goods referred to in clause (1) :- 1. . . . . . . . . . . . . . . . 2. . . . . . . . . . . . . . . . 3. . . . . . . . . . . . . . . . 4. . . . . . . . . . . . . . . . 5. . . . . . . . . . . . . . . . . 6. . . . . . . . . . . . . . . . . 7. . . . . . . . . . . . . . . . . 8. . . . . . . . . . . . . . . . . 9. . . . . . . . . . . . . . . . . 10. Tyres and tubes 11. . . . . . . . . . . . . . . . 12. . . . . to (24 ). . . . Annexure Ii List of districts (1) Almora (2) Azamgarh (3) Bahraich (4) Ballia (5) Banda (6) Barabanki (7) Basti (8) Badaun (9) Bulandshahr (10) Chamoli (11) Deoria (12) Etah (13) Etawah (14) Faizabad (15) Farrukhabad (16) Fatehpur (17) Garhwhal (18) Ghazipur (19) Gonda (20) Hamirpur (21) Hardoi (22) Jalaun (23) Jaunpur (24) Jhansi (25) Lalitpur (26) Mainpuri (27) Mathura (28) Moradabad (29) Pilibhit (30) Pithoragarh (31) Pratapgarh (32) Rae Bareili (33) Rampur (34) Shajahanpur (35) Sitapur (36) Sultanpur (37) Tehri-Garhwal (38) Unnao (39) Uttar Kashi. Annexure IIi List of notified goods referred to in clause (2) :- 1. Bicycles, tricycles, perambulators and accessories and parts thereof. 2. . . . . Annexure IIi List of notified goods referred to in clause (2) :- 1. Bicycles, tricycles, perambulators and accessories and parts thereof. 2. . . . . . . . . . . . . . . . 3. . . . . . . . . to (25 ). . . . . . . . " From perusal of the two entries at serial No. 10 of annexure I and serial No. 1 of annexure III it is apparent that latter is specific in nature. Former may in absence of any specification apply to tyres and tubes of not only cycles but cars, scooters, etc. In sales tax if an item is covered both in specific and general then its taxability or otherwise is held to be under specific entry or notification. It is not in dispute rather it had been found even by assessing and appellate authority that tyres and tubes manufactured by assessee were covered in the expression "accessories or parts thereof" used in entry No. 1 of third annexure. Exemption from payment of tax on purchase or sale of raw material has been categorised in two categories in the above mentioned notification. In respect of goods mentioned in annexure I it is available for five or three years but in respect of goods mentioned in annexure III no such rider is put. It is available to any unit and not only to new units, what could be the policy behind it and on what bases the classification in respect of goods has been made is not up for consideration but where there are two competing entries and manufacturer is covered by both then the entry granting exemption which is more beneficial to assessee should be held applicable to it. The Tribunal therefore did not commit any error in allowing amendment in recognition certificate under section 48 of the Act. In the result this revision fails and is dismissed with costs which is assessed at Rs. 100. .