Common parlance and marketability test treats wax candles as distinct goods taxable as a separate commodity.

Wax candles were treated as goods distinct from wax because the conversion process produced a commercially different and separately marketable article. Applying the common parlance and marketability test, the Court considered the original material, the manufacturing process, and the character of the end product. It found that wax is consumed in making candles, while candles acquire a distinct form, utility, and commercial identity in the market. On that reasoning, candles were held to be manufactured goods and taxable as a separate commodity under the Assam Sales Tax Act, 1947.

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Issues: Whether wax candles are goods distinct from wax and therefore taxable under the Assam Sales Tax Act, 1947.

Analysis: The decisive test was whether the process of converting wax into candles brought into existence a commercially different and distinct article as understood in the market. The Court applied the common parlance and marketability approach, holding that the nature of the original material, the process of conversion, and the character of the resultant product must be considered. It found that wax is consumed in the production of candles, and that candles acquire a distinct form, utility, and commercial identity. A candle is not merely wax in another shape, but a separately recognized market commodity manufactured from wax.

Conclusion: Wax candles are distinct goods and are taxable under the Assam Sales Tax Act, 1947; the challenge to the tax levy failed.

Final Conclusion: The petition was rejected, and the tax authorities' view that wax candles constitute a separately taxable commercial commodity was upheld.

Ratio Decidendi: Where processing of a raw material results in a commercially distinct and marketable article recognized in common parlance as different from the original material, the resultant product is manufactured goods and not the same commodity.

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