Common-parlance test for spare parts led brake shoes to fall under the residuary taxing entry, not motor vehicle spares.

Where a taxing entry refers to "spare parts" without definition, the term is construed in its common and popular sense as a replaceable article kept in reserve for use in emergency or because of ordinary wear and tear. Applying that test, brake shoes manufactured for specific vehicles were found to be integral components, but not goods ordinarily stocked or treated in commercial parlance as motor vehicle spare parts. They therefore fell outside entry 1 of the Twelfth Schedule and were classifiable under the residuary entry in section 7(1)(xxviii); the classification order was quashed.

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Issues: Whether brake shoes manufactured by the petitioner were classifiable as "spare parts of motor vehicles" under entry 1 of the Twelfth Schedule to the Goa Sales Tax Act, 1964, or fell under the residuary entry in section 7(1)(xxviii) of the Act.

Analysis: In the absence of any statutory definition, the expression "spare parts" was construed in its common and popular sense. The governing considerations were whether the article is kept in reserve for future use or emergency, whether it is ordinarily subject to wear and tear requiring replacement, and whether it is a replaceable part in commercial parlance. Applying those tests, the Court noted that the brake shoe was an integral part of the vehicle axle but was not shown to be a part normally kept in reserve, frequently replaced in the ordinary course, or stocked in the market as an automobile spare. The material before the authority also showed that the brake shoes in question were supplied for use with specific vehicles and were not treated as ordinary spare parts.

Conclusion: Brake shoes were not "spare parts" within entry 1 of the Twelfth Schedule and were instead taxable under section 7(1)(xxviii) as residuary goods.

Final Conclusion: The classification order was quashed and the writ petition was allowed.

Ratio Decidendi: Where a taxing entry uses the expression "spare parts" without definition, it must be interpreted in common parlance as denoting a replaceable article kept in reserve for use in emergency or on account of ordinary wear and tear; an integral component not answering that description falls within the residuary entry.

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