All lies are the same in my opinion.
They are generally never a good idea. But I can see exceptions if the liw is made in order to save someone hurt.
Some lies which would fall into this category are if someone died in agony, telling a surviving loved one that there was no pain.
Telling a child to be good so "Father Christmas" will come and bring presents. This is ok because it does not really hurt anyone to create an image of Father Christmas rewarding a piece of good behavior.
Lies in oedwe ro deceive so another is manipulated to behave in a way that will later hurt them is possibly the worst kind of lie.