Common parlance governs exemption entries for textile goods, extending cotton fabrics to cotton-coated fabric under sales tax law.

An exemption entry using the commercial expression "cotton fabrics of all varieties" was construed in common parlance, as understood by ordinary traders and merchants, because the notification did not define the term. The Court took guidance from cognate statutes, including the Central Sales Tax Act and the Central Excises and Salt Act, where fabrics impregnated, coated or laminated with artificial materials are treated as cotton fabrics. On that basis, cotton-coated fabric fell within the exemption notification and was not liable to sales tax. The Tribunal's view that the commodity was exempt was upheld.

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Issues: Whether cotton-coated fabric fell within the expression "cotton fabrics of all varieties" in the exemption notification issued under the U.P. Sales Tax Act and was therefore exempt from sales tax.

Analysis: The expression "cotton fabrics of all varieties" was not defined in the notification, so its scope had to be determined in the sense in which ordinary traders and merchants understand the commodity. The reasoning drew support from the statutory treatment of cotton fabrics in section 14 of the Central Sales Tax Act and item 19 of the First Schedule to the Central Excises and Salt Act, 1944, where fabrics impregnated, coated or laminated with artificial materials are included within cotton fabrics. The Court also relied on the common parlance approach accepted in decisions concerning textile goods and on the department's own circular indicating that cotton-coated fabrics were covered by the notification.

Conclusion: Cotton-coated fabric was held to be covered by the exemption entry and exempt from levy of sales tax.

Final Conclusion: The revision failed because the Tribunal's view that cotton-coated fabric was exempt under the notification was upheld.

Ratio Decidendi: Where an exemption entry uses an expression of commercial description, its scope is to be determined in common parlance, and aid may be taken from cognate statutes that expressly define the commodity.

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