All acids entry covers industrial stearine fatty acid; commodity taxed under the specific schedule entry, not as unclassified goods.

Industrial stearine fatty acid was treated as falling within the Kerala General Sales Tax Act entry for "all acids" because it is chemically and commercially an acid, specifically a free fatty acid. The common-parlance approach did not change that character, and the Tribunal's factual finding that the commodity is an acid was not shown to be erroneous. As a result, the item was not assessable as an unclassified commodity and remained taxable under the acid entry.

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Issues: Whether industrial stearine fatty acid falls within entry 65 of the First Schedule to the Kerala General Sales Tax Act, 1963 as "all acids" or is assessable as an unclassified item.

Analysis: The Tribunal found as a fact that industrial stearine fatty acid is chemically and commercially known as an acid, specifically a free fatty acid. The entry uses the widest expression, "all acids", which covers every acid whether organic, inorganic, commercial, edible or non-edible. The Court accepted that goods not defined in the statute may ordinarily be understood in common parlance, but held that the commodity here remains an acid even on that approach. The factual finding of the Tribunal that the item is acid was not shown to be erroneous in revision.

Conclusion: Industrial stearine fatty acid is covered by entry 65 of the First Schedule to the Kerala General Sales Tax Act, 1963 and cannot be taxed as an unclassified item.

Final Conclusion: The revision failed because the commodity was held to be taxable under the entry for all acids, and the assessment treating it as an unclassified item was not sustained.

Ratio Decidendi: Where a commodity is chemically and commercially an acid, it falls within a statutory entry covering "all acids" and is not excluded merely because it is sold under a specific commercial name.

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