Popular and commercial meaning governs classification; composite dairy machinery is excluded, while an ordinary stainless steel weigh bowl is covered.

Where a taxing entry does not define the commodity, classification turns on its popular and commercial meaning. A butter churn, being specially designed dairy machinery with a gear-box, motor and mild steel frame forming a composite machine, is not treated as a stainless steel article merely because it contains steel components and falls outside the entry. A weigh bowl, by contrast, is regarded as an ordinary stainless steel article comparable to a household utensil and falls within the entry. The stated principle is that composite machinery is not to be classified as a stainless steel article, while ordinary stainless steel utensils or similar articles are covered.

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Issues: (i) Whether a butter churn used as dairy equipment is a stainless steel article falling within Entry 54 of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957; (ii) whether a weigh bowl used with a weighing machine is a stainless steel article falling within the same entry.

Issue (i): Whether a butter churn used as dairy equipment is a stainless steel article falling within Entry 54 of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The expression not being specially defined had to be understood in its popular and commercial sense. A butter churn was found to be specially designed dairy machinery, fixed with a gear-box and motor and fitted on a mild steel frame, forming a composite machine with several component parts. It was not comparable to utensils or ordinary household items made of stainless steel.

Conclusion: Butter churn does not fall within Entry 54 of Schedule I and is not assessable as a stainless steel article under that entry.

Issue (ii): Whether a weigh bowl used with a weighing machine is a stainless steel article falling within the same entry.

Analysis: A weigh bowl was treated as an article made of stainless steel in the same manner as a household utensil. On that basis, it fell within the commercial understanding of stainless steel articles covered by the entry.

Conclusion: Weigh bowl falls within Entry 54 of Schedule I and is taxable as a stainless steel article under that entry.

Final Conclusion: The revision succeeded only in part, with the classification upheld for weigh bowls and rejected for butter churn.

Ratio Decidendi: Where a commodity is not defined in the taxing entry, classification depends on its popular and commercial meaning; a composite piece of machinery is not to be treated as a stainless steel article merely because it contains steel components, whereas an ordinary stainless steel utensil or similar article falls within such an entry.

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