Commercial parlance governs sales tax classification, and shaving cream is distinct from soap under the tariff entry.

Shaving cream was held not to fall within the First Schedule entry for soap under the Tamil Nadu General Sales Tax Act, because sales tax classification turns on commercial parlance and the commodity is understood in trade as distinct from soap. The later insertion of shaving cream as a separate tariff entry supported the view that it was not included in the earlier generic soap entry. A prior decision on shampoo was distinguished on its own wording and facts, since shampoo had been treated as a liquid soap, unlike shaving cream. The assessee therefore succeeded on classification.

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Issues: Whether shaving cream sold by the assessee falls within entry 37 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 as soap, or is a distinct commodity not covered by that entry.

Analysis: The relevant entry covered soaps, soap flakes, soap powders, detergent powders and liquids and metal polishing bars. Shaving cream was separately brought into the First Schedule only later by entry 51-B, indicating that it was not treated as soap. Classification under sales tax law depends on the commercial parlance understanding of the commodity. In common commercial usage, shaving cream is not asked for or sold as soap and is a different commodity. The decision relied on for shampoo did not assist because shampoo was treated as a kind of liquid soap on its own facts and wording, whereas shaving cream does not answer that description.

Conclusion: Shaving cream does not fall within entry 37 and cannot be classified as soap; the assessee succeeds.

Ratio Decidendi: For sales tax classification, the commodity must be understood in commercial parlance, and an article separately introduced into the tariff schedule is not ordinarily to be treated as included in an earlier generic entry unless its commercial identity clearly fits that entry.

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