Commercial parlance test governs sales tax classification of clinical syringes, excluding them from glassware and changing tax treatment.

Undefined goods entries in sales tax law must be interpreted in common and commercial parlance, not by scientific composition. Hypodermic clinical syringes, though made of glass, are not ordinarily understood in trade as "glassware" and therefore do not fall within Entry 39 of the U.P. Sales Tax Act. For the earlier period, they were classifiable as hospital equipment; after that entry was deleted, they were treated as unclassified goods. The assessment had to be redetermined on the basis of this commercial classification.

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Issues: Whether hypodermic clinical syringes are "glassware" under Entry 39 of the First Schedule to the U.P. Sales Tax Act, 1948, and if not, whether they fall under the entry for hospital equipment or as an unclassified item for the relevant part of the assessment year.

Analysis: In construing tariff or sales tax entries, the controlling test is the meaning of the goods in common or commercial parlance, not their scientific or technical composition. The expression "glassware" was not defined in the Act, and therefore had to be understood as ordinarily used by traders and consumers. Articles of specialised medical utility, though made of glass, are not ordinarily treated in trade as glassware; they are not bought from a glassware shop and are usually dealt with by medical suppliers. On that basis, clinical syringes could not be brought within Entry 39. For the earlier period, the appropriate classification was the entry for hospital equipment, and after deletion of that entry the goods became unclassified.

Conclusion: Clinical syringes are not "glassware" under Entry 39. The turnover up to 30 November 1973 falls under Entry 44 as hospital equipment and is taxable at 4%, and the turnover from 1 December 1973 to 31 March 1974 is taxable at 7% as an unclassified item.

Final Conclusion: The assessee succeeded in challenging the higher tax treatment applied by the revenue, and the assessment had to be redetermined on the basis of the correct commercial classification of the goods.

Ratio Decidendi: Where a sales tax entry uses an undefined word describing goods, the entry must be construed according to the sense in which the goods are understood in common and commercial parlance, and not according to their technical composition or scientific description.

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