Ordinary meaning of "foodstuffs" excludes gulkand as a mouth freshener, leaving it taxable under the residuary entry.

Where sales tax entries use undefined terms such as "foodstuffs" and "food provisions," those expressions are to be read in their ordinary and popular sense. On that construction, gulkand, being a mixture of rose petals and sugar normally used as a mouth freshener or for taste, was held not to fall within entry 27 of Schedule C, Part II of the Bombay Sales Tax Act, 1959. It therefore did not escape classification under the residuary entry and was assessable under entry 102. The question was answered in the negative, in favour of the Revenue and against the assessee.

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Issues: Whether gulkand, being a mixture of rose petals and sugar and normally used as a mouth freshener or for taste, falls within entry 27 of Schedule C, Part II of the Bombay Sales Tax Act, 1959 as foodstuff or food provision, or whether it is liable to be assessed under the residuary entry.

Analysis: The expressions "foodstuffs" and "food provisions" were not defined in the Act and were therefore construed in their ordinary and popular sense. On that meaning, and also in light of dictionary usage, the article in question was held not to answer the description of foodstuff or food provision. Its normal use as a mouth freshener did not bring it within entry 27. Consequently, it could not escape the residuary entry merely by the assessee's suggested classification.

Conclusion: Gulkand does not fall within entry 27 of Schedule C, Part II, and is assessable under entry 102. The question was answered in the negative, in favour of the Revenue and against the assessee.

Ratio Decidendi: In the absence of a statutory definition, tariff or sales tax entries describing everyday commodities must be construed according to their common parlance meaning, and an article used merely as a mouth freshener does not become foodstuff for the purpose of the entry.

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