Common parlance classification of processed barley places fortified barley products in the residuary tax entry.

Processed Robinson Barley and Purity Barley were classified in common parlance and trade sense, not by scientific origin. The products were described as fortified processed barley and treated as distinct commercial commodities, so they did not answer to "cereals" under Entry 25 of List C. Applying the principle that a processed article with a separate commercial identity is not the same as the original commodity for a specific tariff entry, the goods fell within the residuary Entry 189 and were taxable accordingly. The revision petitions therefore failed, with the classification issue resolved in favour of the Revenue.

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Issues: Whether Robinson Barley and Purity Barley are classifiable as cereals under Entry 25 of List C of the rate chart appended to the Orissa Sales Tax Act, 1947 or fall under the residuary Entry 189.

Analysis: The classification had to be determined in the trade sense or common parlance sense, not by the scientific source of the product. The products were described as processed barley fortified with iron and calcium and sold as distinct commercial commodities. The earlier co-ordinate Bench decision concerning the same product had held that Robinson Barley was a processed and distinct commodity and not the same as barley as ordinarily understood. The Court found no basis to distinguish that decision, and the reliance on the general principles of classification and on cases dealing with the residuary entry did not alter the conclusion because the product was not plain barley but a commercially different item.

Conclusion: Robinson Barley and Purity Barley are not cereals for Entry 25 and are liable to tax under the residuary Entry 189. The answer is against the assessee and in favour of the Revenue.

Final Conclusion: The revision petitions fail because the disputed products are taxable as residuary goods and not as cereals under the specific entry.

Ratio Decidendi: For sales tax classification, a product must be identified according to its commercial identity and common parlance understanding, and a processed article that has become a distinct commercial commodity is not to be treated as the original unprocessed commodity for a specific entry.

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