Popular and commercial meaning governs tax entries: coal dust was treated as coal and covered by the notification.

In taxing entries for ordinary goods, the words must be understood in their popular and commercial sense unless the context requires a technical meaning. Applying that approach, coal dust was held to remain coal in reduced form, with no processing converting it into a distinct commercial commodity. Its combustible character and use for similar purposes, including burning bricks, supported the conclusion that it was not known in trade as something different from coal. The Allahabad HC therefore treated coal dust as falling within entry 33 of the notification and answered the issue in favour of the assessee.

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Issues: Whether coal dust is covered by the expression "coal" in entry 33 of Notification No. St-911/X dated 31st March, 1956.

Analysis: The expression "coal" in a sales tax notification is to be understood in its popular and commercial sense, not in a scientific or technical sense, unless the context indicates otherwise. Coal dust was found to be coal only in a reduced particle form, without any processing converting it into a distinct commercial commodity. It retained the combustible character of coal and was used for similar purposes, including burning bricks. No material showed that coal dust was known in the commercial world as a different commodity from coal.

Conclusion: Coal dust falls within the description "coal" in entry 33 of the notification, and the question is answered in the affirmative in favour of the assessee.

Ratio Decidendi: In taxing entries for ordinary goods, the words used are to be given their common and commercial meaning, and a reduced physical form of a commodity remains covered where it is not shown to have become a distinct commercial article.

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