Common parlance meaning limits "oil-seeds" entry where restrictive wording narrows the taxing classification

A taxing entry using the general term "oil-seeds" followed by the restrictive formula "that is to say" must be read in its common parlance sense, with the particulars that follow limiting the general words. The relevant test is whether the commodity is commonly known as an oil-seed, not merely whether oil can be extracted from it. On that construction, bhinda seeds were not covered by the oil-seeds entry and fell outside the charging provision relied upon by the revenue.

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Issues: Whether bhinda seeds purchased for oil extraction were oil-seeds covered by entry 6, Part II, of Schedule B to the Bombay Sales Tax Act, 1959, or fell within the residuary entry.

Analysis: The entry began with the general expression "oil-seeds" but was followed by the restrictive words "that is to say" and specific descriptions of seeds yielding non-volatile or volatile oils, together with express exclusions of cotton seed, groundnut, and coconut in shell and kernel. In a fiscal statute, where no technical meaning is shown, the term had to be construed in its popular or common parlance sense. The expression "that is to say" was held to limit the general words rather than merely illustrate them, and the test was not whether oil could be extracted from the seeds, but whether the commodity was commonly known as an oil-seed.

Conclusion: Bhinda seeds were not oil-seeds covered by entry 6, Part II, of Schedule B to the Bombay Sales Tax Act, 1959.

Final Conclusion: The reference was answered in favour of the assessee, and the commodity was held outside the charging entry relied upon by the revenue.

Ratio Decidendi: Where a taxing entry uses general words followed by the restrictive formula "that is to say" and specific exclusions, the entry is to be construed in its common parlance sense and the general expression is limited by the particulars that follow.

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