Popular meaning controls classification of undefined goods, placing Bengal light matches and paper caps within the fireworks entry.

An undefined commodity entry in a taxing statute must be construed in its popular and common parlance sense, not by technical or scientific meanings. On that approach, articles used for festive display or amusement that produce coloured light or noise on combustion can fall within the expression "fireworks". Bengal light matches, which emit coloured light, and paper caps, which produce noise in toy pistols, were treated as fireworks under entry 44E of Schedule C to the Bombay Sales Tax Act. Reliance on exemptions under explosives legislation was rejected because classification under a tax entry is controlled by the sales tax scheme itself, not by a different statute enacted for another purpose.

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Issues: Whether Bengal light matches and paper caps are "fireworks" covered by entry 44E of Schedule C to the Bombay Sales Tax Act, or fall under the residuary entry 22 of Schedule E.

Analysis: The expression "fireworks" was not defined in the sales tax statute, so it had to be construed in its popular and common parlance sense rather than in a technical or scientific sense. On that approach, articles used during festive occasions which produce coloured light or noise when burned or combusted fall within the ordinary understanding of fireworks. Bengal light matches emit coloured light and paper caps produce noise in toy pistols, and both are used for celebration and amusement. The exclusion of matches ordinarily used as fireworks from the safety matches entry also supported the view that such articles were intended to be treated as fireworks. Reliance on exemptions under the explosives law was rejected because meaning under a taxing entry cannot be controlled by a different statute enacted for another purpose. The statutory scheme and the explosives law together indicated that Bengal light matches were treated as fireworks, and the same reasoning applied to paper caps.

Conclusion: Bengal light matches and paper caps are fireworks within entry 44E of Schedule C and are not taxable under the residuary entry 22 of Schedule E.

Final Conclusion: The reference was answered in favour of the revenue by holding that the disputed goods fall within the specific fireworks entry in the sales tax schedule.

Ratio Decidendi: In a taxing statute, an undefined commodity description must be construed according to its popular and common parlance meaning, and articles used for festive display or amusement that produce light or noise on combustion may fall within the expression "fireworks" even if they are harmless or exempt under another statute.

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