Common parlance classification of raajma as a pulse kept it within the earlier taxing notification.

Raajma was treated as a pulse under common and commercial parlance because the Rajasthan Sales Tax Act, 1954 did not define pulses and the Tribunal had found it to be understood as such. The 19 May 1972 notification taxing pulses at 2 per cent therefore applied, while the 8 September 1976 notification, which named only specified goods, did not include raajma. A taxing notification cannot be enlarged by implication or by adding items not expressly covered, and the later notification superseded the earlier one only for goods actually specified in it. The Tribunal's view was upheld.

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Issues: Whether raajma was taxable at 2 per cent under the notification dated 19 May 1972 as a pulse, or at a higher rate under the notification dated 8 September 1976.

Analysis: Pulses were not defined in the Rajasthan Sales Tax Act, 1954, so the commodity had to be understood in common and commercial parlance. The finding of fact recorded by the Tribunal was that raajma is understood as a pulse, and there was no basis to dislodge that finding. The 1972 notification prescribed 2 per cent tax on pulses, while the 1976 notification specifically named certain goods and did not include raajma. A taxing notification cannot be extended by adding words or items not mentioned in it. The later notification superseded earlier notifications only in respect of the goods actually specified therein, and there was no express or implied supersession of the earlier notification as regards raajma.

Conclusion: Raajma remained covered by the 19 May 1972 notification and was taxable at 2 per cent. The Tribunal's view was upheld.

Ratio Decidendi: In taxing notifications, a commodity is to be identified according to its common and commercial parlance meaning, and a later notification supersedes an earlier one only to the extent of the goods specifically covered by it.

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