Cycle lock classification under sales tax law stays with bicycle accessories, not the general lock entry.

Cycle locks were treated in trade and by the department as bicycle accessories, and their dominant use was confined to bicycles. Applying common parlance and predominant function, the court held that they remained classifiable under the bicycle accessory entry rather than a later general entry for all kinds of padlocks and locks. The mere existence of a broader lock entry did not displace the specific accessory classification, because cycle locks were not equivalent to ordinary general-purpose locks. Entry 14 of the Second Schedule therefore applied, and entry 150 did not.

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Issues: Whether cycle locks are taxable under entry 14 of the Second Schedule to the Karnataka Sales Tax Act as accessories of bicycles or under entry 150 as all kinds of padlocks and locks.

Analysis: Cycle locks had been consistently treated by the department for years as accessories of bicycles. Their identity in trade and common parlance was that of a cycle accessory, and their predominant use and functional character were confined to use with bicycles. The mere insertion of a specific entry for all kinds of padlocks and locks did not alter their established classification, because cycle locks could not be equated with ordinary padlocks or locks meant for general use. On the construction of the competing entries, the goods continued to fall within the bicycle accessory entry rather than the later general lock entry.

Conclusion: Cycle locks are classifiable under entry 14 of the Second Schedule and not under entry 150.

Ratio Decidendi: Where a commodity is known in common parlance and by its predominant function as an accessory to a specific product, it remains classifiable under the accessory entry and is not displaced by a later general entry covering a broader class of goods.

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