Commercial classification of industrial thermometers turns on common parlance, excluding them from metallic product entries.

Classification of an industrial thermometer under the Kerala General Sales Tax Act turns on its common and commercial understanding, not merely on the presence of metal components. Because the item is designed and used as an instrument for measuring heat, it is not treated as a metallic product within entry 121 of the First Schedule. Mere incorporation of metal is insufficient to bring it within the tariff description for products made of iron or steel combined with other metals. On that reasoning, the thermometer was excluded from entry 121 and the revision was dismissed.

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Issues: Whether an industrial thermometer is a metallic product falling under entry 121 of the First Schedule to the Kerala General Sales Tax Act, 1963.

Analysis: The classification of goods under a sales tax entry depends on how the item is understood in common parlance and in its commercial sense. An industrial thermometer is designed and used as an instrument for measuring heat, and not as a metallic product merely because it contains metal. The mere presence of metal is insufficient to classify it under the entry relating to metallic products made of iron or steel in combination with other metals.

Conclusion: An industrial thermometer does not fall under entry 121 of the First Schedule to the Kerala General Sales Tax Act, 1963, and the revision was dismissed.

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