Commercial parlance test applied to classify electric fans and presses as electrical goods under sales tax law.

Where a sales tax entry uses the term "electrical goods" without defining it, the expression is construed in its ordinary and popular sense, as understood in commercial parlance by persons dealing in the goods, rather than by a technical or scientific test. Applying that approach, electric fans and electric presses were treated as electrical goods within entry 17 of Schedule A of the Punjab General Sales Tax Act, 1948, and the reference was answered against the assessee and in favour of the Revenue.

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Issues: Whether electric fans and electric presses are electrical goods within the meaning of entry 17 of Schedule A of the Punjab General Sales Tax Act, 1948.

Analysis: The expression "electrical goods" was not defined in the Act or the Rules, so the term had to be construed according to its ordinary and popular meaning in common parlance. In sales tax matters, where a commodity description is not specially defined, the relevant test is the commercial sense in which the goods are understood by persons dealing in them, rather than a scientific or technical meaning.

Conclusion: Electric fans and electric presses were held to be electrical goods within entry 17 of Schedule A, and the reference was answered against the assessee and in favour of the Revenue.

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