Commercial parlance test governs classification: galvanised iron pipes are not agricultural implements and fall in the residuary entry.

Galvanised iron pipes were held not to be "agricultural implements" for sales tax classification because the decisive test is their common and commercial parlance meaning, not the particular use made by a purchaser. An article with an independent identity and multiple possible uses does not become an agricultural implement merely because it is used in irrigation by agriculturists. As the pipes were ordinary goods of general use and lacked a predominant agricultural character, they fell within the residuary entry in Schedule E and were not exempt under Schedule A.

---

---

Issues: Whether galvanised iron pipes are "agricultural implements" falling within entry 1 of Schedule A of the Bombay Sales Tax Act, 1959, so as to be exempt from tax, or whether they fall under the residuary entry in Schedule E.

Analysis: The relevant classification turned on the nature of the goods in common, trade and commercial parlance, not on the particular use made of them by individual purchasers. The expression "agricultural implements" covered items known and regarded as such, including parts of such implements, but not articles having an independent identity and capable of diverse uses. Galvanised iron pipes were found to be goods of everyday use by various classes of users, and their use in irrigation by agriculturists did not change their essential character. The user test could not control classification where the goods had no predominant agricultural identity and were susceptible to multiple uses.

Conclusion: Galvanised iron pipes are not agricultural implements within entry 1 of Schedule A and are not exempt on that basis. They fall under the residuary entry in Schedule E, and the answer to the reference is against the assessee and in favour of the Revenue.

Final Conclusion: The reference was answered against the assessee, with the classification of galvanised iron pipes for sales tax purposes determined by their accepted commercial identity rather than their use in agriculture.

Ratio Decidendi: For classification under a taxing entry, the decisive test is the common or commercial parlance understanding of the goods, and an article with diverse uses cannot be treated as an agricultural implement merely because a purchaser uses it for agricultural purposes.

---