Ordinary commercial meaning of "container" includes an iron trunk box, excluding it from general goods taxation.

An iron trunk box was construed as a "container" for entry 19 of Schedule I to the Andhra Pradesh General Sales Tax Act, 1957. The Court applied the ordinary commercial meaning of the term, reading it in context as a receptacle used to contain, enclose, and carry articles. Because an iron trunk box serves as a receptacle in which articles are placed, covered, enclosed, and transported, it falls within that entry and is excluded from treatment as general goods under section 5(1) of the Act.

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Issues: Whether an iron trunk box falls within the meaning of "containers" under entry 19 of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The expression "container" was construed in its ordinary commercial sense with reference to the context of the entry. The Court relied on the broad and narrow meanings recognised in prior authority and noted that a container is a receptacle used to contain, enclose, and carry articles. Since an iron trunk box is a receptacle in which articles are placed, covered, enclosed, and transported, it answers the description of a container for the purpose of the entry.

Conclusion: An iron trunk box is a container within entry 19 of Schedule I and is not taxable as general goods under section 5(1) of the Act.

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