Commercial meaning of fiscal entries controls classification; iron buckets were taxable only as unclassified goods at the lower rate.

Fiscal entries describing goods must be construed in their ordinary commercial sense, and a wider meaning cannot be adopted to bring an article into a higher-tax category. Iron buckets were not shown to fall within the recognised trade category of "hardware and mill-stores", and the later 1963 notification supported the view that such goods were not earlier covered by that entry. They were therefore taxable only as unclassified goods at the lower rate under section 3 prior to 1 June 1963, in favour of the assessee.

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Issues: Whether iron buckets, prior to 1 June 1963, were taxable at 3% as falling within the entry "hardware and mill-stores" or only at 2% as an unclassified item under section 3 of the U.P. Sales Tax Act.

Analysis: The applicable entry had to be construed in its commercial sense. The expression "hardware" was confined to the recognised class of trade commonly understood as hardware and did not extend to every article made of iron or other base metals. Iron buckets were not shown to fall within the established commercial category covered by the notification. The later notification issued in 1963, which specifically brought metal wares of this kind within the higher rate, supported the conclusion that such goods were not earlier intended to be treated as hardware and mill-stores. The later notification also indicated that the goods were dealt with under section 3 rather than as a higher-rated item under section 3-A.

Conclusion: Iron buckets were not covered by the entry "hardware and mill-stores" and were taxable only at 2% as an unclassified item under section 3 prior to 1 June 1963, in favour of the assessee.

Final Conclusion: The reference was answered by holding that the disputed turnover was not liable to the higher rate claimed by the revenue and was chargeable only at the lower unclassified rate for the period in question.

Ratio Decidendi: Fiscal entries describing goods are to be construed according to their ordinary commercial meaning, and articles not falling within the recognised trade category cannot be brought within a higher-tax entry by expansive interpretation.

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