Commercial parlance test excludes glass marbles from glassware under the sales tax schedule.

Glass marbles are not covered by item 123 of the First Schedule to the Andhra Pradesh General Sales Tax Act as "glassware" because tariff and schedule entries must be understood in their commercial or colloquial sense, not by dictionary meaning. Although made of glass, marbles have a specialised use and a distinct market identity and are not treated in trade as glassware. The principle applied is that a general entry cannot be stretched to cover a specialised article merely because of its material composition. On that basis, glass marbles were held outside the scope of the glassware entry.

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Issues: Whether glass marbles are covered by item 123 of the First Schedule to the Andhra Pradesh General Sales Tax Act as "glassware".

Analysis: The meaning of tariff or schedule entries is to be gathered from their commercial or colloquial sense and not from dictionary definitions. In commercial parlance, glass marbles, though made of glass, are not treated as glassware. The Court relied on the principle that articles with a specialised use and distinct market identity cannot be brought within a general entry merely because they are made of glass. The reasoning was supported by prior authority holding that similarly specialised glass articles do not fall within the expression "glassware".

Conclusion: Glass marbles do not fall within item 123 of the First Schedule to the Andhra Pradesh General Sales Tax Act as glassware.

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