Common parlance test classifies neck-ties as readymade garments for sales tax purposes under trade understanding.

Neck-tie was treated as falling within the expression "readymade garments" under the Bengal Finance (Sales Tax) Act, 1941, because it is commercially understood, sold, and used as a finished article for immediate wear without tailoring or special measurement. The common parlance test and dictionary meanings supported that construction, and later legislative entries expressly including neck-tie reinforced the same view. On that basis, the lower authorities' contrary treatment was incorrect, and the assessment and revisional orders were liable to be set aside with reassessment on the correct classification.

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Issues: Whether neck-tie is a readymade garment liable to tax at the rate applicable to readymade garments under the Bengal Finance (Sales Tax) Act, 1941.

Analysis: The applicable entry for the assessment period did not expressly mention neck-tie, but covered readymade garments. The meaning of that expression was examined with reference to dictionary meanings and the common parlance test. The deciding consideration was how the article is manufactured, sold, and used in trade and by consumers. Neck-tie is a finished article sold for immediate use, ordinarily worn on the outer surface of the body under the collar, and does not require tailoring or special measurement. Later legislative entries expressly including neck-tie in the readymade garments category supported the understanding that it falls within that expression.

Conclusion: Neck-tie is a readymade garment. The lower authorities were therefore not correct in treating it otherwise, and the assessment and revisional orders were liable to be set aside with reassessment on that basis.

Ratio Decidendi: An article that is commercially understood, sold, and used as a finished item for immediate wear or use without tailoring or special measurement falls within the expression readymade garments.

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