Common parlance test governs sales tax classification of food articles; therapeutic products are not foodstuffs by nutrition alone.

For sales tax classification, "foodstuff" and "food provision" are to be understood in their popular and common parlance sense, not by dictionary meaning or by the mere presence of nutritive ingredients. An article is classified by how it is understood in the market by traders and consumers. On that approach, a product made for a limited therapeutic purpose, such as reducing obesity, and not ordinarily eaten as a normal food, does not become a foodstuff merely because it contains vitamins, proteins, fats, carbohydrates and minerals. Limical was therefore treated as outside entry 6 of Schedule E.

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Issues: Whether the product known as "Limical" is an article of foodstuff or food provision falling under entry 6 of Schedule E to the Bombay Sales Tax Act, 1959.

Analysis: The expression "foodstuff" or "food provision" must be construed in its popular and common parlance sense, not merely by dictionary meaning or by reference to the article's nutritive constituents. The decisive inquiry is how the article is understood in the market by persons dealing with and consuming it. Although Limical contains vitamins, proteins, fats, carbohydrates and minerals, it is manufactured for a limited therapeutic purpose, namely reduction of obesity, and is not ordinarily eaten as a normal article of food. Its use is restricted to a special class of consumers for a limited period, and that exceptional use does not convert it into a foodstuff or food provision in the sense relevant to the taxing entry.

Conclusion: Limical does not fall within entry 6 of Schedule E and is not an article of foodstuff or food provision.

Ratio Decidendi: For sales tax classification, an article must be understood as a foodstuff or food provision according to its common parlance or market sense, and not merely because it contains nutritive ingredients or can sustain the body for a limited purpose.

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