Common parlance test for oil-seeds under sales tax law confirmed for spices and related commodities.

For classification under section 14(vi) of the Central Sales Tax Act, 1956, prior to amendment, the Calcutta HC treated common parlance, trade understanding and a relevant government notification as material for determining whether joan, mouri, dhania, chhote elachi, postadana, jira and methi were oil-seeds. Applying that approach and the Supreme Court's earlier reasoning, the Court accepted that these articles are commonly understood as commodities capable of yielding aromatic or oil-based extracts. The revenue's contrary distinction was rejected, and the articles were held to fall within the statutory meaning of oil-seeds.

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Issues: Whether joan, mouri, dhania, chhote elachi, postadana, jira and methi are oil-seeds within the meaning of section 14(vi) of the Central Sales Tax Act, 1956, prior to its amendment.

Analysis: The reference turned on the meaning of "oil-seeds" in section 14(vi) of the Central Sales Tax Act, 1956. The Court applied the reasoning accepted by the Supreme Court in an earlier decision, namely that the governmental notification issued by the Ministry of Finance, Department of Economic Affairs, and the ordinary commercial understanding of the commodities were relevant evidence in determining whether the items fell within the statutory definition. The Court noted that aromatic or oil-based extracts are commonly obtained from the articles in question and that the items are understood in the trade and in common parlance as commodities capable of yielding such extracts. On that basis, the distinction drawn by the revenue authorities was not accepted.

Conclusion: The articles in question are oil-seeds within the meaning of section 14(vi) of the Central Sales Tax Act, 1956, prior to its amendment, and the answer is in the affirmative in favour of the dealer.

Ratio Decidendi: For classifying goods as oil-seeds under section 14(vi) of the Central Sales Tax Act, 1956, the Court may rely on common parlance and on governmental notifications as relevant evidence of the statutory meaning.

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