Commodity classification must follow common parlance and functional use; fenoklin's tax entry requires fresh reconsideration.

Commodity classification for sales tax must be determined by common or commercial parlance, together with the functional character of the goods, rather than by a scientific or technical meaning. Fenoklin was described as a disinfecting fluid used for domestic, hospital and agricultural hygiene, but the authorities had treated it only as a chemical and had not properly examined whether it fit other relevant entries such as acids or pesticides/fungicides. The existing classification findings could not be sustained, and the assessment required fresh reconsideration in accordance with the correct classification tests.

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Issues: Whether the commodity "fenoklin" was correctly classified under the First Schedule to the Kerala General Sales Tax Act, 1963 for determining the applicable rate of tax.

Analysis: Classification of goods under a fiscal entry must be made according to their common or commercial parlance and not by resort to a scientific or technical meaning, and the functional character of the commodity is also relevant. The authorities treated fenoklin only as a chemical and did not examine whether it fell under other relevant entries such as acids or pesticides/fungicides. The material on record showed fenoklin to be a disinfecting fluid used for domestic, hospital and agricultural hygiene, but the proper entry could not be determined because the tests governing commercial classification had not been correctly applied.

Conclusion: The existing classification findings could not be sustained and the matter had to be reconsidered afresh by the assessing authority in accordance with law.

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