ORDER Y. BHASKAR RAO, J. - This is a revision petition filed by the assessee assailing 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 the Karnataka Sales Tax Act and therefore taxable at 10 per cent. The assessing authority rejected the contention of the assessee holding that the said tiles fall in entry No. 182 of the Second Schedule to the Karnataka Sales Tax Act, 1957 and therefore taxable at 15 per cent. That order is challenged in the appeal, before the Appellate Tribunal. The Appellate Tribunal also confirmed the same. Assailing that the present revision petition is filed. 3. The learned counsel for the petitioner contended that entry No. 110 of the Second Schedule to the Act says that all articles of plastics including articles made of polythene PVC polypropelene, polyesterene and the like materials. Whereas entry No. 182 says that levy of tax on floor, wall and roofing tiles of all makes irrespective of the material 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 taken to be governed for the article for taxing and not the general entry. 5. In view of the above contention, the question that arises for consideration is whether the tiles made of plastics are taxable under entry No. 110 or 182 of the Second Schedule to the Karnataka Sales Tax Act, 1957. 6. To appreciate the above contention, it is relevant to extract entry Nos. 110 and 182 of the Karnataka Sales Tax Act : "110. Plastic sheets and all articles made of plastic, polythene or poly-vinyl chloride material. 182. Floor, wall and roofing tiles, not covered by any other entry." 7. The question now is about the interpretation of entries. 6. To appreciate the above contention, it is relevant to extract entry Nos. 110 and 182 of the Karnataka Sales Tax Act : "110. Plastic sheets and all articles made of plastic, polythene or poly-vinyl chloride material. 182. Floor, wall and roofing tiles, not covered by any other entry." 7. The question now is about the interpretation of entries. Entry No. 110 categorically declares that plastic sheets and all articles made of plastic, polythene or poly-vinyl chloride materials would fall within 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 made of plastics". Therefore, the marblex vinyl tiles made of plastic fall within the category of articles made of plastics and they are covered by entry No. 110. Entry No. 182 are only floor material, wall and roofing tiles and not covered by any other entry. This entry specifically excludes any article covered by any other entry. Therefore, by reading entry Nos. 110 and 182 together, it is manifest that when the plastic tiles are formed part of articles made of plastic, they are covered by entry No. 110. In turn as they are covered by entry No. 110, entry No. 182 excludes them. Therefore, they are taxable as per the tax provided under entry No. 110 of the Second Schedule to the Act. 8. The learned Government Advocate relied upon the decision of the division Bench of this Court in R. N. Dongare v. State of Karnataka (1990) 77 STC 462 . In that case a division Bench of this Court while considering entry Nos. 78 or 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 plastic polythene or poly-vinyl chloride material, by reading both the entries together, the article falls under both entries. Entry No. 78 is a general entry whereas entry No. 110 is a specific entry. Entry No. 78 is a general entry whereas entry No. 110 is a specific entry. When an article falls under both the entries, specific entry override the general entry. Therefore, specific entry has to be given preference, i.e., 110 and accordingly it was given. In that case, there was no words as in entry No. 182 having provided any other entry and which in these circumstances, the Division Bench held a specific entry prevails than a general entry. The facts of that case are different from the facts of this case. In the present case as stated considering the plastic tiles like marblex vinyl tiles, PVC wall covering and wall paper, etc., made out of plastics polythene or poly-vinyl chloride material, fall within the category of all articles made out of plastic, they are governed by the tax provided under entry No. 110 and not under entry No. 182. Revision petition is accordingly allowed and the impugned order is set aside. Petition allowed.