Commercial parlance test for timber keeps sawn planks and rafters within the timber entry, blocking general goods taxation.

"Timber" in item 63 of the Andhra Pradesh General Sales Tax Act was construed in its ordinary and commercial sense, as the term was not defined in the Act. On that footing, logs, planks, rafters and cut sizes prepared from logs for building purposes were treated as timber in common trade usage. Mere sawing or cutting for convenience of sale did not alter the commercial identity of the goods or create a different commodity. The goods therefore remained within item 63 and could not be taxed as general goods under section 5; the proposed levy under section 5 was not sustainable.

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Issues: Whether planks, rafters and cut sizes sawn or cut from logs of wood remain "timber" within item 63 of the First Schedule to the Andhra Pradesh General Sales Tax Act, and whether such goods could be treated as general goods taxable under section 5 of the Act.

Analysis: The expression "timber" was construed in its ordinary and commercial sense, since it was not a technical term and was not defined in the Act. The materials placed before the Court, together with administrative practice and trade usage, showed that timber in common and commercial parlance includes logs as well as planks, rafters and cut sizes prepared for building purposes. Applying the accepted principles that tax entries are to be understood according to common usage and commercial understanding, the Court held that mere sawing or cutting of logs for convenience of sale does not change their character or create a commercially different commodity. The goods continued to be timber and therefore remained within item 63.

Conclusion: Planks, rafters and cut sizes sawn from logs of wood are timber within item 63 and cannot be taxed as general goods under section 5 of the Act; the levy sought under section 5 was not sustainable.

Ratio Decidendi: A commodity used in a sales tax entry must be construed in its common and commercial parlance, and processing that does not destroy its commercial identity does not take it outside the taxing entry.

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