Commercial parlance test for sales tax classification excludes glass bottles and phials from glassware entry.

Undefined commodity descriptions in a sales tax schedule are construed in their common or commercial sense as understood in trade, not by dictionary or technical meaning. Applying that test, ordinary glassware covers articles such as tumblers, dishes and plates, while glass bottles and phials are not ordinarily treated in trade as glassware or sold as such. The legislative scheme, which separately listed other glass articles without expressly including bottles or phials, supported that interpretation. On that construction, glass bottles and phials fall outside entry 111 of the Kerala General Sales Tax Act, 1963 and are taxable only as unclassified goods at the general rate.

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Issues: Whether glass bottles and phials fall within entry 111 of the First Schedule to the Kerala General Sales Tax Act, 1963 as glassware and are liable to tax at the higher rate, or are taxable only as unclassified items at the general rate.

Analysis: In the absence of any statutory definition, the expression "glassware" had to be construed in its popular or commercial sense and not by its dictionary or technical meaning. The governing test is the understanding of the term by dealers and consumers in trade. Applying that test, ordinary glassware signifies articles of table use such as tumblers, dishes and plates, whereas glass bottles and phials are not ordinarily sold or purchased in a glassware shop and are not understood in common parlance as glassware. The legislative scheme also supported that construction, since the Schedule separately introduced specific entries for other glass articles and still did not expressly include glass bottles or phials.

Conclusion: Glass bottles and phials do not fall within entry 111 of the First Schedule to the Kerala General Sales Tax Act, 1963 and are not exigible to tax as glassware at the higher rate.

Final Conclusion: The revisions failed and the assessee's classification was upheld, leaving the items taxable only at the rate applicable to unclassified goods.

Ratio Decidendi: Where a sales tax entry uses an undefined commodity description, the term must be construed according to its common or commercial parlance meaning as understood in trade, and not by its dictionary or technical meaning.

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