Declared goods classification: cycle rims are not wheels under the Central Sales Tax Act and section 15 does not apply.

Cycle rims are not "wheels" within clause (iv)(xiv) of section 14 of the Central Sales Tax Act, 1956, because the term "wheel" was read in its dictionary, contextual and trade sense as a complete revolving unit, while a rim was treated only as an outer component that cannot function as a wheel on its own. Commercial usage also showed the goods were known as cycle rims, not wheels, and no trade material supported treating them as declared goods. The section 15 restriction therefore does not apply, since it operates only where the commodity first falls within the declared goods list under section 14.

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Issues: Whether cycle rims are "declared goods" as "wheels" within clause (iv)(xiv) of section 14 of the Central Sales Tax Act, 1956, so as to attract the restriction under section 15 of that Act.

Analysis: The expression "wheel" is not defined in the statute, so its meaning had to be gathered from dictionary sense, context and trade usage. On that approach, a rim is only an outer component of a wheel and is not itself a complete wheel, because it cannot revolve on an axle unless fitted with spokes, hub and related parts. The commodity was commercially known as a cycle rim, not as a wheel, and no material showed that the cycle trade treated rims as wheels. The statutory restriction under section 15 operates only if the commodity falls within declared goods under section 14; the State classification may still be relevant to identify the commodity and its taxable category.

Conclusion: Cycle rims are not "wheels" within section 14(iv)(xiv) of the Central Sales Tax Act, 1956 and are not declared goods for the purpose of section 15.

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