Common parlance test keeps drink-mix products outside eatables classification, upholding lower tax treatment.

Products such as Coco, Drinking Chocolate, Bournvita and Mileage Drinking Powder were treated as not falling within the notification entries for eatables or non-alcoholic potable liquids because, in common parlance, they were not directly consumed as food. The court noted that these items had to be mixed with milk or another drink and functioned only as nutritive supplements or flavouring additives, not as articles that satisfy hunger. Relying on the settled classification of Bournvita under the same or similar entry, the classification adopted by the assessees was upheld and the Revenue's challenge failed.

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Issues: Whether the products "Coco", "Drinking Chocolate", "Bournvita" and "Mileage Drinking Powder" were classifiable under entries 184/186 of the relevant notification as eatables or non-alcoholic potable liquids, attracting tax at the higher rate, or were outside those entries and taxable at the lower rate applicable to the specific classification.

Analysis: The products were not capable of being eaten or consumed directly in the ordinary sense and had to be mixed with milk or another drink before use. Applying common parlance, an eatable is something that can be directly taken through the mouth, whereas these products functioned only as nutritive supplements or flavouring additives and did not satisfy hunger as food. The earlier settled treatment of "Bournvita" under the same or similar entry was also relied upon, and no compelling distinguishing circumstance was shown to justify a different view for the later assessment years.

Conclusion: The products did not fall within entries 184/186 and the classification adopted by the assessees was upheld; the questions of law were answered against the Revenue and in favour of the assessees.

Ratio Decidendi: A product that cannot be directly consumed as food and is used only as an additive or nutritive supplement mixed with another drink is not an eatable in common parlance for sales tax classification purposes.

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