Trade parlance governs sales tax classification, and all varieties of gunny bags fell within the specific schedule entry.

For sales tax classification, goods are to be identified by their accepted trade parlance meaning rather than by whether they are described as a new commercial commodity. On the evidence, polythene lined and paper lined hessian bags were understood in trade as a variety of gunny or hessian bags. A general entry for "gunny bags" includes all varieties of that commodity unless the statute or context excludes a particular variety. The bags therefore fell within Schedule C entry 6 and not the residuary Schedule E entry 22.

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Issues: Whether polythene lined and paper lined hessian bags were covered by entry 6 of Schedule C to the Bombay Sales Tax Act, 1959, or fell under the residuary entry 22 of Schedule E.

Analysis: The classification of goods under a sales tax entry depends on how the commodity is understood in trade parlance and not on whether it is described as a new commercial commodity. On the evidence on record, including material from manufacturers, dealers and newspaper cuttings, the bags in question were found to be known in trade as a variety of gunny bags or hessian bags. A general entry using the term "gunny bags" includes all varieties of that commodity unless the entry itself or other reasons exclude a particular variety.

Conclusion: The bags were covered by entry 6 of Schedule C and not by the residuary entry 22 of Schedule E. The reference was answered in favour of the assessee.

Ratio Decidendi: For sales tax classification, a commodity falls within the entry by its accepted trade parlance meaning, and a general description includes all its forms and varieties unless the statutory language or context indicates exclusion.

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