Commercial parlance test excludes non-cotton yarn waste from exemption where the market treats it as a separate commodity.

Where a taxing entry is left undefined, its scope must be determined by commercial parlance rather than scientific composition or end-use. Applying that approach, the Tribunal held that non-cotton yarn waste was treated in trade as a separate commodity, described as left-over short lengths or sweepings sold at a lower value, and was not included within the expression "non-cotton yarn" in the relevant notification. The absence of an express exclusion in another statute did not control the construction of the West Bengal notification. The exemption claim therefore failed, and the assessment treating sales of non-cotton yarn waste as taxable was sustained.

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Issues: Whether non-cotton yarn waste is included within the expression "non-cotton yarn" in the notification issued under section 25 of the West Bengal Sales Tax Act, 1954.

Analysis: The expression "non-cotton yarn" was not defined in the Act, the rules, or the notification, so the proper approach was to ascertain its meaning in commercial parlance rather than by scientific or technical tests. The fact that the waste was derived from the same basic substance as non-cotton yarn was not decisive. The absence of an express exclusion like section 14(iib) of the Central Sales Tax Act, 1956, did not control the interpretation of the West Bengal notification. The materials on record, including the applicant's own description of the goods as left-over short lengths sold at a lower value and treated in the market as sweepings, showed that the waste was understood in trade as a separate commodity. The end-use or capability of use for textile manufacture was not the governing test.

Conclusion: Non-cotton yarn waste is not included in "non-cotton yarn" under the relevant notification and is a different commodity. The claim for exemption failed.

Final Conclusion: The application was rejected, and the assessment treating sales of non-cotton yarn waste as taxable was sustained.

Ratio Decidendi: Where a taxing entry is not defined, its scope must be determined by the meaning attached to the commodity in trade or commercial parlance, and a waste or residue product will not be included merely because it originates from the named commodity if the market treats it as distinct.

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