Commercial parlance test governs classification of disposable syringes, which were treated as drugs rather than plastic articles.

Disposable syringes were held not to be classifiable as articles made of plastics under Entry 145 of the Kerala General Sales Tax Act because sales tax classification depends on commercial parlance and trade understanding, not on scientific composition alone. Although a syringe contains plastic components, it is ordinarily bought through medical or hospital supply channels and is not treated in common trade as a plastic article. The notification under the Drugs and Cosmetics Act, 1940 also supported classification of disposable hypodermic syringes as drugs, so the assessee's classification was upheld.

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Issues: Whether disposable syringes are classifiable as articles made of plastics under Entry 145 of the First Schedule to the Kerala General Sales Tax Act, 1963, or as drugs for tax purposes.

Analysis: Classification under sales tax law is governed by the sense in which the commodity is understood in trade and commercial parlance, not by its scientific composition alone. A disposable syringe is ordinarily obtained from medical stores or suppliers of hospital equipment and is not treated in common trade as a plastic article. The fact that a part of it is made of plastic does not alter its commercial identity. The notification issued under the Drugs and Cosmetics Act, 1940 also supported the assessee's treatment of disposable hypodermic syringes as drugs.

Conclusion: Disposable syringes do not fall under Entry 145 as articles of plastic and the assessee's classification was correct.

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