Common-parlance classification treated eating soda as grocery goods, supporting tax-free purchase and deduction under the registration certificate.

Sodi-bi-crab, or eating soda, was treated as grocery goods for sales tax purposes because the term "grocery" was not defined in the statute and had to be understood in its ordinary and commercial sense. The item was commonly sold in grocery shops, used in preparing food and snacks, and was already treated in practice as a grocery item; the inclusion of washing soda in the administrative grocery classification supported that broad common-parlance approach. On that basis, the purchaser was entitled to buy the goods free of tax under the registration certificate, the sale value was deductible, and any excess tax realised was directed to be refunded.

---

---

Issues: Whether sodi-bi-crab, also known as eating soda, is to be treated as grocery goods for the purpose of the purchasing dealer's registration certificate and consequent tax deduction on the sale turnover.

Analysis: Grocery was not defined in the relevant sales tax law, so the term had to be understood in its ordinary and commercial sense. The goods were generally sold in grocery shops, were used in preparation of food and snacks, and were also treated in practice as a grocery item. The administrative classification of grocery goods included washing soda, and that supported a broad common-parlance understanding. On that basis, sodi-bi-crab was held to fall within grocery goods, and any residual doubt was resolved in favour of the assessee.

Conclusion: Sodi-bi-crab was held to be grocery goods, the purchaser was entitled to buy it free of tax under the registration certificate, and the assessee was entitled to deduction of the sale value.

Final Conclusion: The assessment was reduced to the returned figures and the excess tax, if realised, was directed to be refunded.

Ratio Decidendi: A commodity not expressly defined in the statute may be classified according to its ordinary and commercial understanding in common parlance, and where doubt remains, the interpretation favourable to the taxpayer applies.

---