Common parlance test for salt exemption covers black salt used for eating and digestion

An exemption entry referring to a common commodity name must be construed in its ordinary commercial and popular sense. On the material available, black salt manufactured by mixing sambher salt with charcoal and heating it was usable for eating and digestion and answered the common understanding of "salt." The revenue's references to other black salt or potassium compounds did not establish that the assessee's product was the same commodity. The product therefore fell within the exemption for salt and was not liable to sales tax under the relevant provision.

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Issues: Whether black salt manufactured and sold by the assessee fell within the word "salt" in Section 4(1)(a) of the U.P. Sales Tax Act and was therefore exempt from sales tax.

Analysis: The exemption provision granted general relief to the sale of salt as ordinarily understood. The record showed that the assessee produced black salt by mixing sambher salt with charcoal and heating it, and there was no contrary evidence from the department. The authorities cited by the revenue described other forms of black salt or potassium compounds, but those descriptions did not establish that the assessee's product was the same commodity. On the material available, the product was usable for eating and digestion and answered the description of salt in ordinary, popular understanding.

Conclusion: Black salt of the kind manufactured by the assessee was salt in common parlance and was exempt under Section 4(1)(a) of the U.P. Sales Tax Act, in favour of the assessee.

Ratio Decidendi: For an exemption entry using a common commodity name, the expression must be construed in its ordinary commercial and popular sense, and the taxpayer's product is exempt if it answers that common understanding on the evidence.

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