Food Adulteration Act, 1955 (for short “the PFA”) and
rejected the common parlance test, viz. the consumers’ understanding of
the product. Being aggrieved ... cannot be referred to as “ice-cream” even
by applying the common parlance test, in as much as ‘soft serve’ is sold
throughout the world
taxable
commodity. This is probably the reason why the `common
parlance test' or the `commercial usage test' are the most
common ... evidence to determine how
such an article is understood in `common parlance' or in
`commercial world' or in `trade circle
that the product is an
Ayurvedic Medicine in the trade and common parlance. The
Baidyanath, thus, claimed that it was eligible for the benefit
extended ... tests
are:
I. Whether the item is commonly understood as
medicament which is called the common
parlance test. For this test it will have
Club (supra), we
think that the said decisions requires
reconsideration. In common parlance a club is
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not a shop.
The word ‘shop ... opinion, the meaning of ‘shop’
will be that used in common parlance. In common
parlance when we go for shopping to a market
after the amendment in 2007.
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12. Further, he submits that common parlance test
which has been applied by the High Court ... number
common parlance or commercial parlance test has
rightly been applied by the High Court. Under the
common parlance even if the product contained more
Panda has submitted that
classification of the product must follow the Common
Parlance Test in which event the coconut oil in dispute is
eminently classifiable ... resorted to in the
first instance.
13. To what extent the common parlance test would
main contention of the learned counsel is that we must apply common
parlance test for all these products which was accepted by this Court ... products were
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understood to be the "cosmetics" in common parlance and not actually the
"Ayurvedic medicines" for various reasons
sense. It is to be construed as understood in common language. Applying the common parlance test, in Indo International Industries v. Commissioner of Sales ... been referred to as "common parlance" rule, "trade or commercial parlance" rule, "common-sense rule of interpretation
different commodities. The judgments of the Supreme Court laying down the common parlance test, the commercial parlance test, the dictionary meaning test, the user test ... distinct and different from chilli and coriander, both in common parlance and in commercial circles.
28. In Rani Food Products ' case the assessee
drives, Key board, monitor, mouse, etc., and also software. In common parlance or popular sense, ATM is a Teller Machine (that is, which disburses cash ... computer terminal. However, going by the principles of common parlance as applicable to interpretation of entries under the KST Act, it cannot be classified
