Commercial meaning controls goods classification: cleansing powder marketed as "Nirma" fell within the detergent powder entry.

In classifying goods under a taxing entry, the court applied the common and ordinary commercial meaning of the words used in the schedule and treated the product's real substance as controlling. It rejected a narrow distinction between "washing powder" and "detergent powder", holding that dictionary meaning and ordinary trade understanding showed detergent powder to be a cleansing powder used for washing purposes. The manner in which the product was marketed was not decisive. On that basis, the commodity marketed as "Nirma" fell within entry 82 of the First Schedule as detergent powder and was not assessable only at the general rate under section 5.

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Issues: Whether the commodity marketed as "Nirma" was classifiable as a "detergent powder" under entry 82 of the First Schedule to the Kerala General Sales Tax Act, or whether it was liable only at the general rate under section 5 of the Act.

Analysis: Entry 82 covered detergent powders, flakes and liquid laundry brighteners. The distinction suggested between "washing powder" and "detergent powder" was rejected by applying the ordinary commercial understanding of the words used in the taxing entry. The meaning of "detergent" and "washing powder" in standard dictionaries showed that a detergent powder is a cleansing powder used for washing purposes. The manner in which the product was marketed was held not to be decisive, and its essential character as a washing or cleansing powder was treated as controlling.

Conclusion: "Nirma" was held to be a detergent powder falling within entry 82 of the First Schedule, and not a commodity outside that entry.

Final Conclusion: The assessee failed to displace the classification adopted by the taxing authorities, and the revisions were dismissed.

Ratio Decidendi: In classifying goods under a taxing entry, the court must look to their common and ordinary commercial meaning and to their real substance, not merely to the label used by the manufacturer or seller.

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