Common parlance meaning of "brick" applied to sun-dried bricks, with credit allowed for earlier tax paid before later levy.

Sun-dried bricks were treated as falling within the common parlance meaning of "brick" in the 1973 sales tax notification, even though they differed from burnt bricks in use, price, and stage of manufacture. The notification operated as a first-point levy on the named goods, so tax already paid on purchase of the sun-dried bricks could not be ignored when those bricks were later burnt and sold. Credit had to be given for the earlier tax payment, and tax was recoverable only on the balance of the taxable turnover of the burnt bricks.

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Issues: Whether sun-dried bricks fell within the expression "brick" in the 1973 notification issued under section 18 of the Haryana General Sales Tax Act, 1973, and whether the assessee was entitled to credit or deduction of tax paid at the earlier point of purchase.

Analysis: In the absence of a statutory definition, the expression had to be understood in its common parlance sense. Sun-dried bricks were held to be a form of brick and a commercial commodity within the generic term, though distinct from burnt bricks in use, price, and stage of manufacture. The notification under section 18 authorised first-point levy on named goods, and the tax already paid on purchase of sun-dried bricks could not be ignored where the same bricks were later burnt and sold at a higher value. The proper course was to give credit for the tax paid at the earlier stage and recover tax only on the balance of the taxable turnover of burnt bricks.

Conclusion: Sun-dried bricks were covered by the term "brick" in the notification, but the assessee was not entitled to a full exemption. Credit had to be given for tax already paid on the purchase of sun-dried bricks, and tax was recoverable only on the balance.

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