Popular parlance meaning of 'bread' denied sales tax exemption for chapati and tanduri roti under the fiscal entry.

The term "bread" in a fiscal exemption entry was construed in its popular or common parlance sense because it was not defined in the Act. On that construction, it referred to "double roti" and not to every baked or cooked flour preparation. The later amendment replacing "bread" with "double roti" was treated as confirming that the earlier wording was capable of more than one meaning. Chapati and tanduri roti therefore did not fall within the exempted entry and were not exempt from sales tax under the relevant schedule.

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Issues: Whether, in common parlance, "chapati" and "tanduri roti" could be treated as "bread" and therefore exempt from sales tax under entry 8 of the First Schedule to the M.P. General Sales Tax Act, 1958.

Analysis: The expression "bread" was not defined in the Act and had to be construed in its popular sense according to the understanding of persons conversant with the subject matter. In that sense, "bread" meant "double roti" and not all varieties of baked or cooked flour preparations. Although some decisions had taken a wider view, the subsequent amendment substituting "double roti" for "bread" in entry 8 was relevant because the earlier expression was capable of more than one meaning. On that construction, chapati and tanduri roti did not fall within the exempted entry.

Conclusion: "Chapati" and "tanduri roti" are not "bread" for purposes of entry 8 and are not exempt from sales tax.

Ratio Decidendi: A word of everyday use in a fiscal exemption entry must be interpreted in its popular or common parlance meaning, and a subsequent amendment may be used to confirm the meaning of an ambiguous earlier entry.

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