Common parlance classification excludes white cement from the "cement" entry under the Karnataka entry tax schedule.

White cement was treated as commercially distinct from "cement" for classification under entry 9 of the First Schedule to the Karnataka Tax on Entry of Goods Act, 1979. Applying common and commercial parlance, the court held that where the statutory entry uses the commodity description "cement" without extending it to all kinds of cement, the entry cannot be enlarged by reference to use or composition. White cement therefore did not fall within entry 9 and was not taxable at the rate applicable to cement under the notification dated 30.03.2002.

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Issues: Whether white cement falls within entry 9 of the First Schedule to the Karnataka Tax on Entry of Goods Act, 1979 and is taxable at 5% under section 3(1) read with the notification dated 30.03.2002.

Analysis: The expression used in entry 9 is only "cement" and not "cement of all kinds". The determination therefore turned on the ordinary and commercial meaning of the commodity. Applying the principle of common parlance, and relying on the distinction recognised in prior decisions between ordinary portland cement and white cement, white cement was held to be commercially distinct from cement as ordinarily understood. Since the statutory entry did not extend to all kinds of cement, white cement could not be brought within the charging entry merely because it is used in a manufacturing process involving cement-like material.

Conclusion: White cement does not fall within entry 9 of the First Schedule and is not taxable under the notification dated 30.03.2002 at the rate applicable to cement.

Ratio Decidendi: Where a taxing entry uses a commodity description in its ordinary form without expanding it to cover all kinds of that commodity, classification must be determined by common and commercial parlance, and a commercially distinct product cannot be treated as included within the entry by analogy of use or composition.

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