Common parlance test in sales tax classification: medicated talcum powder fell under the specific taxing entry, not medicines and drugs.

A product with medicinal ingredients was held classifiable by its commercial description rather than its therapeutic attributes. Applying the common parlance test, the Court treated Nycil Prickly Heat Powder as goods known in trade and to consumers as medicated talcum powder, not as medicine or drugs. It further applied the rule that a specific entry prevails over a general one, so the express inclusion of talcum powder, including medicated talcum powder, in the special taxing entry governed the classification. The product's drug licence, chlorphenesin content, and curative value did not override that specific entry.

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Issues: Whether Nycil Prickly Heat Powder was classifiable as medicine and drugs under Entry 79 of the First Schedule to the Kerala General Sales Tax Act, or as medicated talcum powder under Entry 127 of the First Schedule to the Kerala General Sales Tax Act.

Analysis: The product was examined in the light of its composition, use, and market understanding. Although it contained chlorphenesin and had medicinal attributes, the decisive factor was that Entry 127 specifically covered talcum powder, including medicated talcum powder. The Court applied the common parlance test and held that, for sales tax classification, goods must be understood as they are known in trade and by consumers. It further held that where a general entry and a specific entry both arguably apply, the special entry prevails. The product's drug licence, medicinal ingredients, and curative value did not displace the specific statutory inclusion of medicated talcum powder within Entry 127.

Conclusion: Nycil Prickly Heat Powder was not classifiable under the general entry for medicines and drugs. It fell under the specific entry for talcum powder including medicated talcum powder, and the classification adopted by the Revenue was upheld.

Final Conclusion: The revision petitions failed because the legislature had specifically brought medicated talcum powder within the special taxing entry, leaving no basis to treat the product as falling under the general medicines entry.

Ratio Decidendi: Where a fiscal statute contains a specific entry expressly including medicated talcum powder, a product with medicinal ingredients but answering that commercial description must be classified under the special entry, and the specific entry prevails over the general entry for medicines and drugs.

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