Ordinary meaning of undefined tax entry held to include carbonated water within aerated water under sales tax law.

An undefined taxing expression in a sales tax entry must be given its ordinary meaning, and the relevant trade and food-regulatory context may be used to confirm that meaning. On that approach, carbonated water, described as potable water impregnated with carbon dioxide under pressure, matches the ordinary and dictionary sense of aerated water. The absence of a separate standard for aerated water and the treatment of carbonated water in the food rules supported reading the two expressions interchangeably. Carbonated water was therefore treated as covered by aerated water under the Punjab General Sales Tax Act entry.

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Issues: Whether carbonated water is covered by aerated water under entry No. 32 of Schedule A of the Punjab General Sales Tax Act, 1948.

Analysis: The expression "aerated water" was not defined in the taxing entry, so its ordinary meaning had to be applied. Carbonated water, as described in item A-01-01 of Appendix B of the Prevention of Food Adulteration Rules, 1955, refers to potable water impregnated with carbon dioxide under pressure and accords with the dictionary meaning of aeration. The absence of a separate standard for aerated water and the treatment of carbonated water in the food rules supported the view that the two expressions were used interchangeably. The decision in Bhim Sen v. State of Punjab did not assist the assessee, because it indirectly supported the same construction.

Conclusion: Carbonated water is covered by aerated water under entry No. 32 of Schedule A of the Punjab General Sales Tax Act, 1948, and the question was answered in the affirmative.

Ratio Decidendi: Where a taxing entry uses an undefined commercial expression, it must be construed according to its ordinary meaning, and carbonated water falls within aerated water when both expressions are used interchangeably in the relevant legal and trade context.

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