Common and commercial meaning of fiscal entries excludes food colours and flavouring essences from higher-rate taxation.

Imported food colours and syrup essences were held not to fall within the notification entries for "dyes and colours and compositions thereof" or "scents and perfumes" under the U.P. Sales Tax Act. Fiscal entries describing goods must be construed in their common, popular and commercial sense, as understood by dealers and consumers, rather than by technical or dictionary meanings. On that construction, edible food colours and flavouring essences used in food were outside entries 10 and 37, and the Prevention of Food Adulteration Rules did not justify a wider reading. The result was that such goods were taxable as unclassified goods under section 3, not at the single-point higher rate under section 3-A.

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Issues: Whether imported food colours and syrup essences fall within entries 10 and 37 of the notification issued under section 3-A of the U.P. Sales Tax Act, 1948, so as to be taxable at the single-point higher rate rather than as unclassified goods under section 3.

Analysis: The notification had to be construed in the sense in which the goods described in it would ordinarily be understood by persons dealing in them and by consumers, not by reference to technical or dictionary meanings. The expression "dyes and colours and compositions thereof" was held not to include edible food colours, and "scents and perfumes" was held not to include flavouring essences used in food. The scheme of the notification also indicated that edible articles were intended to be included only where the language clearly so provided. The Court further held that the Prevention of Food Adulteration Rules did not support a wider construction of the word "colour" in the notification.

Conclusion: Food colours and syrup essences do not fall within entries 10 and 37 of the notification and are not taxable under section 3-A on that basis; they are taxable as unclassified goods under section 3.

Final Conclusion: The appeal failed, and the High Court's answer in favour of the dealer was upheld.

Ratio Decidendi: Fiscal entries describing goods must be construed in their common, popular, and commercial sense, and an article is not covered unless it is ordinarily understood to fall within the taxing entry.

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