Strict construction of taxing entries excludes Bengal Light Matches from the fireworks category, with executive instructions irrelevant.

Statutory interpretation of a taxing entry must be based on the ordinary meaning of the words used, not on executive instructions or departmental practice. The article states that administrative instructions from the Collector of Bombay State could not control the meaning of entry 5 in the Saurashtra Sales Tax Ordinance, 1950. It also explains that Bengal Light Matches were understood in common parlance as matches, not as fireworks, and that a taxing provision imposing a burden must be strictly construed. On that reasoning, the goods were treated as falling outside the entry for "fireworks of all kinds" and not liable to sales tax under that item.

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Issues: (i) Whether executive instructions issued by the Collector of Bombay State could be taken into account while interpreting entry 5 of the Schedule to the Saurashtra Sales Tax Ordinance, 1950. (ii) Whether Bengal Light Matches fell within entry 5 of the Schedule as "fireworks of all kinds" and were liable to sales tax.

Issue (i): Whether executive instructions issued by the Collector of Bombay State could be taken into account while interpreting entry 5 of the Schedule to the Saurashtra Sales Tax Ordinance, 1950.

Analysis: The function of interpreting a statute lies with the Court, and statutory language must be construed independently of any executive understanding or administrative instruction. Executive instructions may at best reflect departmental practice, but they cannot control the meaning of the taxing entry in the Ordinance.

Conclusion: Executive instructions could not be relied upon in construing entry 5.

Issue (ii): Whether Bengal Light Matches fell within entry 5 of the Schedule as "fireworks of all kinds" and were liable to sales tax.

Analysis: Although the entry used the wider phrase "fireworks of all kinds", the expression had to be understood in its ordinary and popular sense. Bengal Light Matches were treated in other enactments as matches rather than fireworks, and a taxing provision imposing a pecuniary burden had to be strictly construed. Where two views were reasonably possible, the construction favourable to the subject had to prevail. In common parlance, Bengal Light Matches were understood as matches and not as fireworks.

Conclusion: Bengal Light Matches did not fall within entry 5 and were not liable to sales tax under that item.

Final Conclusion: The reference was answered against the Revenue, and the disputed goods were held to be outside the taxing entry.

Ratio Decidendi: A taxing entry must be construed strictly according to its ordinary meaning, and executive instructions cannot govern its interpretation; where a commodity is commonly understood as something other than fireworks, it cannot be brought within a fireworks entry by expansive construction.

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