Common parlance test governs classification of aluminium school bags as aluminium products, not household utensils.

Where a sales tax statute does not define a classification term, its meaning is taken from common parlance. In ordinary usage, "utensil" denotes an implement used in domestic, especially kitchen or religious, contexts, so aluminium school bags do not fit the description of household utensils under entry 7. They are properly treated as aluminium products falling under entry 8. The classification was therefore decided against the assessee and in favour of the Revenue.

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Issues: Whether school bags made of aluminium are classifiable as household utensils under entry 7 of the First Schedule to the Kerala General Sales Tax Act, 1963, or as aluminium products under entry 8.

Analysis: Where a term is not defined in the sales tax statute, its meaning in common parlance governs classification. The expression "utensil" in ordinary usage denotes an implement used in domestic, especially kitchen or religious, contexts. Aluminium school bags are not used as kitchen or religious utensils and do not answer the description of household utensils. They are properly understood as products of aluminium falling within the residuary coverage of entry 8.

Conclusion: School bags made of aluminium do not fall under entry 7 and are rightly classifiable under entry 8. The finding is against the assessee and in favour of the Revenue.

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