Common parlance test controls tax classification of mango pulp drink; it fell outside "food article" and into the residuary entry.

A mango pulp based drink was held not to be a "food article" under Entry 47 of the First Schedule to the Delhi Sales Tax Act, 1975, because classification in a taxing statute depends on the common parlance test in its ordinary commercial sense, not on meanings drawn from other enactments. The drink was not shown to be understood as fruit juice or food in common use, and its nutritive content did not change its essential character as a thirst quencher or instant energy drink. It was therefore correctly placed in the residuary entry under Section 4(1)(d).

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Issues: Whether a mango pulp based drink is classifiable as a "food article" under Entry 47 of the First Schedule to the Delhi Sales Tax Act, 1975 or falls under the residuary entry in Section 4(1)(d).

Analysis: The proper test for construing an entry in a taxing statute is the common parlance test, not a definition borrowed from another enactment enacted for a different purpose. The product was not shown to be fruit juice or a food item ordinarily understood as food in common parlance, and its predominant composition did not alter its essential character as a thirst quencher or instant energy drink. In such a setting, it could not be brought within the expression "food article" under Entry 47, and classification under the residuary entry was justified.

Conclusion: The mango pulp based drink was not classifiable under Entry 47 of the First Schedule and was taxable under Section 4(1)(d) of the Delhi Sales Tax Act, 1975.

Ratio Decidendi: For classification under a taxing entry, the expression must be understood in its ordinary commercial sense in the relevant context, and an article not ordinarily regarded as food cannot be treated as a "food article" merely because it has some nutritive content.

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