Common parlance test in taxing entries excludes rickshaw tubes from tricycle accessories, validating the penalty.

In interpreting a taxing entry covering bicycles, tricycles, perambulators and their accessories, the common parlance and commercial sense test governed, not dictionary meaning. On that approach, a rickshaw was treated as distinct from a tricycle, and contemporaneous notification language separately referring to cycle rickshaws supported that distinction. Super heavy duty rickshaw tubes were also described as different from ordinary cycle tubes because they were manufactured for the greater load borne by rickshaws. As a result, rickshaw tubes fell outside the notified class of goods, so the penalty under section 4B was held valid and the challenge failed.

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Issues: Whether rickshaw tubes were covered by the notification issued under section 4B of the U.P. Sales Tax Act, 1948 so as to exclude penalty for manufacture and sale of super heavy duty rickshaw tubes.

Analysis: The question turned on the meaning of the entry mentioning bicycles, tricycles, perambulators and their accessories. The Court applied the settled rule that entries in taxing statutes must be understood in common parlance and commercial sense, not by dictionary meaning. On that basis, rickshaw was held not to be the same as a tricycle. The contemporaneous notification of 13 May 1963 also treated cycle rickshaw separately from bicycles and tricycles, showing that rickshaws were understood differently. The evidence further showed that super heavy rickshaw tubes were distinct from ordinary cycle tubes and were manufactured having regard to the greater load borne by rickshaws.

Conclusion: Rickshaw tubes were not covered by the notified entry for tricycles and their accessories. The penalty under section 4B was therefore valid, and the assessee's challenge failed.

Final Conclusion: The revisional challenge was unsuccessful, and the Tribunal's order was held unsustainable because rickshaw tubes fell outside the notified class of goods.

Ratio Decidendi: In interpreting taxing entries, the controlling test is the meaning understood in common parlance and commercial usage, and not dictionary meaning; on that test, a rickshaw is distinct from a tricycle unless the statute or notification clearly includes it.

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