Common parlance test in sales tax classification covers optical glass lenses as glassware when no special trade meaning is proved.

In classifying goods for sales tax purposes, the court applied the common parlance test, and where no special trade meaning is proved, the entry may be read by its ordinary dictionary meaning. Because no evidence showed that "glass lenses" or "glassware" had a distinct commercial meaning, and the ordinary meaning of glassware includes articles made of glass, optical glass lenses for goggles fell within entry 23 of Schedule A to the Punjab General Sales Tax Act, 1948. The goods were therefore treated as glassware, and the issue was answered in favour of the revenue against the assessee.

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Issues: Whether optical glass lenses sold during the assessment year 1972-73 were covered by entry 23 of Schedule A to the Punjab General Sales Tax Act, 1948 as "glassware".

Analysis: In classifying goods under a sales tax entry, the meaning ordinarily understood in trade or common parlance is relevant. Where no evidence is led to show the sense in which the expression is understood in trade, the entry may be construed according to its dictionary meaning. On the record, there was no evidence establishing a special commercial meaning of either "glass lenses" or "glassware". The ordinary dictionary meaning of "glassware" includes articles made of glass, and the assessee had not shown that glass lenses for goggles were excluded from that meaning in common parlance.

Conclusion: The optical glass lenses were covered by entry 23 as "glassware" and the question was answered in the affirmative against the assessee.

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