Common parlance test excludes processed curry powders from the spice entry under a taxing statute.

Under the Kerala General Sales Tax Act, undefined commodity entries must be construed in common parlance and strictly against extension by implication. Applying that approach, the Kerala HC held that sambar powder, meat masala and pickle powder were not "spices" under item 27, because the entry referred to the original spice ingredients such as chilli and coriander seed, not a processed manufactured mixture obtained by powdering and blending ingredients. Once those ingredients were combined into curry powders, they acquired a distinct commercial identity and fell outside the specific spice entry. The goods were therefore taxable only as general goods.

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Issues: Whether sambar powder, meat masala and pickle powder are "spices" under item 27 of the First Schedule to the Kerala General Sales Tax Act, 1963, and therefore taxable at the rate applicable to spices.

Analysis: Item 27 covered spices, including chillies and coriander seed, but the term "spices" was not defined in the Act and had to be understood in common parlance. The Court applied the principle of strict construction of a taxing statute and held that the original spice ingredients were intended by the entry, not a manufactured product obtained by powdering and mixing ingredients in proportions. Once coriander, chilli and other ingredients were processed into curry powders, the goods lost their original character as spices and became distinct commercial commodities. Since the powders did not fall within item 27, they could not be taxed as spices.

Conclusion: The goods were not covered by item 27 as spices and were taxable only as general goods; the revision failed.

Ratio Decidendi: In a taxing statute, an undefined commodity entry must be construed in common parlance, and a processed mixture does not fall within a specific entry for the original ingredients unless the statute clearly so provides.

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