Popular and commercial meaning of "kirana" brought turmeric within the taxing entry, making sales taxable from the clarified date.

The expression "kirana" in a taxing entry is construed in its popular and commercial sense, as understood in trade, and turmeric was treated as falling within that expression. The 1 April 1955 wording of Entry No. 44 created doubt whether the listed items were exhaustive or only illustrative, but that doubt was removed when "jaise" and "ityadi ityadi" were added, showing the list was exemplary. Turmeric was therefore not excluded before its later specific mention; the later insertion was only clarificatory. On that basis, turmeric was included in Entry No. 44 from 27 May 1955, and sales of turmeric became taxable from that date.

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Issues: Whether turmeric fell within Entry No. 44 of Schedule IV as part of "kirana" from 1 April 1955 or only from 26 January 1956, and consequently when sales of turmeric became taxable.

Analysis: The expression "kirana" in a taxing entry is to be understood in its popular and commercial sense, as commonly used in trade and commerce, and turmeric was held to be included within that expression. The entry as it stood from 1 April 1955 listed "kirana" with specified goods, but there was room for doubt whether the particulars were exhaustive or illustrative. That doubt was removed when the word "jaise" ("such as") and the words "ityadi ityadi" were added, showing that the listed goods were only examples. In that setting, the later specific mention of turmeric did not mean that it was excluded earlier; it was merely a cautionary addition.

Conclusion: Turmeric was included in Entry No. 44 as "kirana" from 27 May 1955, and sales of turmeric became taxable from that date.

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