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TMI Blog1975 (2) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... sheets made by the respondents under the two cash memos dated 21st July, 1962, were covered by entry No. 22 of Schedule E to the said Act as contended by the respondents. The Commissioner, after bearing the respondents, came to the conclusion that the said glass sheets were covered by entry No. 14 of Schedule C to the said Act and the sales thereof were liable to be taxed at the rate prescribed in the said entry No. 14 of Schedule C. The respondents appealed against this decision to the Tribunal. The Tribunal remanded the case to the Commissioner of Sales Tax with a direction that the respondents should be given an opportunity to lead evidence in support of their contention that glass sheets did not come within the ambit of the term "glass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents under the two cash memos dated 21st July, 1962, were covered by entry No. 22 of Schedule E to the Bombay Sales Tax Act, 1959, and not by entry No. 14 of Schedule C to the Act?" The description of the goods covered by entry No. 14 of Schedule C to the said Act runs as under: "Glassware, chinaware or articles made of porcelain and glazed earthenware adapted for domestic use, other than those specified in entry 44 in this Schedule and in entry 5 in Schedule E." Entry No. 22 of Schedule E to the said Act is a residuary entry covering all goods other than those specified in Schedules A, B, C and D and the preceding entries of Schedule E. We may make it clear that the only contention which has been raised before us is, whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quite clear that there was no evidence in that case to show as to what was understood by the term "glassware" in common parlance or in trade parlance. In the absence of such evidence, the Division Bench placed reliance on the definition of the term "ware" in the Shorter Oxford Dictionary and came to the conclusion that the term "glassware" would include all articles made of glass and, accordingly, held that the sheet glass was covered by the expression "glassware". In our opinion, what this judgment lays down really is that the meaning of terms describing goods in the entries in the schedules to a Sales Tax Act prescribing rates at which commercial articles have to be taxed has to be gathered from the trade parlance or the common parlance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich persons dealing with coal and consumers purchasing it as fuel would give to that word. A sales tax statute, being one levying a tax on goods, must, in the absence of a technical term or a term of science or art, be presumed to have used an ordinary term as "coal" according to the meaning ascribed to it in common parlance. It was held that viewed from that angle, both the merchant dealing in coal and a consumer wanting to purchase it would regard coal not in its geological sense but in the sense as ordinarily understood and would include "charcoal" in the term "coal". The principle laid down in this decision has been reaffirmed by the Supreme Court in Avadh Sugar Mills Ltd. v. Sales Tax Officer[1973] 31 S.T.C. 469 (S.C.). , where it was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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