Commercial classification of spare parts: old tyres sold for bullock-carts fell within the specific exempt entry, not the residuary levy.

Goods must be classified for sales tax purposes according to their common and commercial understanding, not a technical or scientific meaning. A spare part is an integral, severable and replaceable component that can be fitted to complete the article. On that approach, old tyres sold in trade for use on bullock-carts were treated as spare parts of bullock-carts because they were capable of being fitted to such carts and were stocked and sold as such. Where a specific exempt entry applies, the goods cannot be shifted to a residuary entry.

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Issues: Whether old tyres sold for use in bullock-carts were covered by entry 6 of Schedule A to the Bombay Sales Tax Act, 1959 as spare parts of bullock-carts, or fell under the residuary entry in Schedule E.

Analysis: In construing sales tax entries, the relevant approach is the meaning understood in common parlance and in the commercial sense, not a technical or scientific meaning. A spare part is an integral, severable and replaceable part which can be fitted to complete the article. The assessee dealt in old tyres for bullock-carts and sold the goods as such in trade. On that basis, the tyres sold in the relevant bill were capable of being fitted to bullock-carts and were properly treated as spare parts of bullock-carts. Once the goods fell within the specific exempt entry, they could not be brought into the residuary entry.

Conclusion: The old tyres were covered by entry 6 of Schedule A and were not liable to tax under the residuary entry.

Ratio Decidendi: Where goods are stocked and sold in trade as spare parts of a specified vehicle and are understood in commercial parlance as such, they fall under the specific entry for that vehicle's spare parts and cannot be assessed under a residuary entry.

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