Common parlance test for sales tax entries confirms gowar churi is covered by the cattle-feed exemption.

Commodity descriptions in sales tax entries must be construed in their common parlance and commercial sense, meaning as understood in trade by dealers and consumers. Applying that test, gowar churi was treated as a distinct derivative product and not as gowar itself, even though it is made from gowar and used as cattle feed. The exclusion in entry 9 was confined to gowar as such and did not extend to the derivative merely because of its source or use. On that basis, gowar churi was held to fall within the cattle-feed exemption.

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Issues: Whether gowar churi, being a derivative of gowar and used as cattle feed, is excluded from the exemption for cattle feeds under entry 9 of the Schedule to the Rajasthan Sales Tax Act, 1954.

Analysis: The term "gowar" in entry 9 was construed in its common parlance and commercial sense, that is, as understood by dealers and consumers in the trade. The decisive inquiry was whether gowar churi was the same commodity as gowar or a distinct product. Though gowar churi is a derivative of gowar and is used as cattle feed, it is not understood in trade as gowar itself. The exclusion in entry 9 was held to be confined to gowar as such, and not to extend to gowar churi merely because of its source or use.

Conclusion: Gowar churi is exempt from tax under entry 9 of the Schedule and the Board's view was correct.

Final Conclusion: The exemption for cattle feeds was held to cover gowar churi, and the revision was dismissed with affirmation of the Board's order.

Ratio Decidendi: In sales tax entries, commodity words must be construed in their common parlance or commercial sense, and a derivative product is not covered by the exclusion of the parent commodity unless trade understanding shows the two to be the same.

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