Common parlance test for taxing entries excludes dehusked coconuts from the meaning of oil-seeds.

In construing a taxing entry, the ordinary and popular meaning prevails over botanical or technical meaning. The term "oil-seeds" in item 6(a) of the Second Schedule to the Madras General Sales Tax Act, 1959 refers to articles commonly understood as oil-seeds, not every seed from which oil can be extracted by a process. On that basis, dehusked coconuts, which are used for several common purposes and require an intermediary process to yield oil, are not ordinarily known in common parlance as oil-seeds. The contrary view adopted in some other High Courts was not accepted for all purposes.

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Issues: Whether dehusked coconuts are classifiable as oil-seeds under item 6(a) of the Second Schedule to the Madras General Sales Tax Act, 1959.

Analysis: In construing words used in a taxing entry, the ordinary and popular meaning, and not the botanical or technical meaning, is the proper guide. The expression "oil-seeds" was held to denote articles commonly understood as oil-seeds, not every seed from which oil may be extracted by some process. On that footing, coconuts are used for several common purposes and require an intermediary process to yield oil, so they are not ordinarily known in common parlance as oil-seeds. The contrary views taken in some other High Courts were not accepted for all purposes.

Conclusion: Coconuts are not oil-seeds within item 6(a) of the Second Schedule to the Madras General Sales Tax Act, 1959, and the assessee's contention succeeds.

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