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19.Learned counsel for the petitioners placing reliance in Parle Agro Private Limited (supra) would submit that "frooti" would be outside of the said entry and would fall within residuary entry of schedule as common parlance meaning would be applied rather technical meaning would apply.

20.In the said judgment (supra) Their Lordships however laid- down the principles in that regard by holding as under:-

"37. The principle of statutory with regard to a word of taxing statutes are well established. This Court in Porritts & Spencer (Asia) Ltd v. State of Haryana 10 has laid down following in para 6: