Ordinary commercial meaning test excludes canned and syrup-preserved fruit from "fresh fruits" exemption under a sales tax entry.

In construing sales tax exemption entries, goods must be classified by their ordinary commercial meaning, and the word "fresh" must be given effect. Pineapple slices, pineapple tidbits, fruit cocktail preserved in sugar syrup, and canned fruit in vacuum-sealed containers are processed products with a commercial identity different from fruits in their natural and perishable state. They therefore do not qualify as "fresh fruits" within Entry A-23 of the Bombay Sales Tax Act, 1959 and are not exempt from tax on that basis. The reference was answered against the assessee and the Tribunal's contrary classification was set aside.

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Issues: Whether pineapple slices, pineapple tidbits, fruit cocktail preserved in sugar syrup, and canned fruit in vacuum sealed containers are "fresh fruits" within Entry A-23 of the Bombay Sales Tax Act, 1959 so as to be exempt from tax.

Analysis: The applicable approach for construing entries in a sales tax statute is the common parlance or popular meaning test, not a scientific or technical meaning. The expression "fresh" in the entry is material and cannot be treated as surplusage. On that test, commercially and ordinarily understood fresh fruits are fruits in their natural and perishable state, whereas canned, preserved, or syrup-packed fruit products are processed goods with a different commercial identity. The reasoning in decisions dealing with manufacture or commodity identity in a different statutory context does not control classification under a specific entry that uses the limiting expression "fresh fruits".

Conclusion: The goods in question are not "fresh fruits" within Entry A-23 and are not exempt on that basis.

Final Conclusion: The reference was answered against the assessee and in favour of the Revenue, with the Tribunal's view on classification set aside.

Ratio Decidendi: In construing tax entries, goods must be classified according to their ordinary commercial understanding, and where an entry specifically limits exemption to "fresh" fruits, processed or canned fruit products do not fall within it.

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