Popular meaning test excludes electric mosquito repellants from classification as electrical goods under sales tax law.

A mosquito repellant operated by electricity is not classifiable as an "electrical good" under entry 67 of the First Schedule to the Kerala General Sales Tax Act, 1963. In the absence of a statutory definition, the term "electrical goods" must be understood in its popular or common sense, and mere use of electrical energy is not decisive. A commodity qualifies only if it is intrinsically an electrical good in common parlance. Mosquito repellants are understood and marketed as repellants, not electrical goods, and the later insertion of a separate entry for mosquito repellants supports that classification.

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Issues: Whether a mosquito repellant operated by electricity is an electrical good falling under entry 67 of the First Schedule to the Kerala General Sales Tax Act, 1963.

Analysis: In the absence of a statutory definition, the expression "electrical goods" must be understood in its popular or common sense. Mere use of electrical energy is not decisive. A commodity is classifiable as electrical goods only if, by its very nature, it answers that description in common parlance and is intrinsically an electrical good. Applying that test, mosquito repellants are marketed and understood as repellants, not as electrical goods, even though some variants operate with electricity. The subsequent legislative insertion of a separate entry for mosquito repellants also supports this understanding.

Conclusion: Mosquito repellants are not electrical goods and do not fall under entry 67 of the First Schedule to the Kerala General Sales Tax Act, 1963.

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