Common parlance test classifies cement septic tanks as cement goods, not sanitary goods, under sales tax law.

Cement septic tanks were classified by their ordinary commercial understanding as "cement goods" under the M.P. General Sales Tax Act, 1958. The court applied the common parlance test and held that entry 45 for sanitary goods and fittings did not apply because septic tanks are not ordinarily understood as sanitary wares or sanitary goods. On that basis, the sale of cement septic tanks was correctly taxed under the cement goods entry rather than the sanitary goods entry, in favour of the assessee.

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Issues: Whether cement septic tanks fell under the entry for cement goods or under the entry for sanitary goods under the M.P. General Sales Tax Act, 1958.

Analysis: The septic tanks sold by the assessee were made of cement and therefore answered the description of "cement goods". Entry 45 dealing with sanitary goods and fittings thereof could not apply because septic tanks are not understood in common parlance as sanitary wares or sanitary goods. The classification had to be made on the basis of the ordinary commercial understanding of the goods.

Conclusion: The sale of cement septic tanks was rightly held taxable under the entry for cement goods and not under the entry for sanitary goods, in favour of the assessee.

Ratio Decidendi: Goods are to be classified according to their common parlance understanding, and cement septic tanks are cement goods rather than sanitary goods.

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