TMI Blog2014 (3) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... ly aid in enhancing the aesthetic value of the food product. Food colours and food essences have not been considered to be foodstuff or a combination of the foodstuffs by either lexicographers or in common parlance and the two by no stretch of imagination would constitute "foodstuff" –The claim of the assessee that "food colours" and "food essences" are "foodstuffs" within the meaning of the notification was rightly rejected by High Court - High Court has not committed any error – Appeal dismissed – Decided in favour of Revenue. - Civil Appeal Nos. 1779-1782 of 2004 - - - Dated:- 12-12-2013 - H. L. Dattu And C. Nagappan,JJ. For the Appellant : Mr. Dhruv Agarwal, Sr. Adv. Mr. Praveen Kumar,Adv. Ms.Sunaina Kumar, Adv. For the Respondent : Mr. Pawan Shree Agarwal, Adv. Mr. Abhinav Kumar Malik, Adv. Mr.Ravi P.Mehrotra, Adv. Mr. Kamlendra Mishra,Adv.(NP) ORDER 1. These appeals are directed against the common judgment and order passed by the High Court of Judicature at Allahbad in Sales Tax Revision Nos.974 of 1991, 1011 of 1990, 975 of 1991 and 1013 of 1990, dated 21.08.2003, whereby and whereunder, the High Court has allowed the revision petitions of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, condensed milk, baby milk, baby food and all other foodstuffs or products. The legislature by using the expression "all other" would intend to include any article which is edible in nature. The other expression used in the entry is "whether the foodstuff is used as such or after mixing with any other foodstuff or beverage". That only means to say that Entry 56 contemplates that when the foodstuff is used as such or it is mixed with any other foodstuff or beverage and thereafter, sold in sealed or tinned containers, the Notification certainly would apply and the rate of tax on such foodstuff would be at 5% or 6%, as at the relevant point of time. 7. The Sales Tax Authority was of the view that sale of food colours and essences by the appellant assessee would not fall within Entry 56 of the Notification and therefore, computed the sales tax liability of the appellant and passed the order of assessment. 8. Aggrieved by the order of assessment, the assessee had unsuccessfully filed the First Appeal and thereafter filed second appeal before the Sales Tax Appellate Tribunal, inter alia, questioning the assessment orders passed by the assessing authority for the assessment years 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning of a word in common parlance, in doing so the court must bear in mind that a word is used in different senses according to its context and a dictionary gives all the meanings of a word and the court would, therefore, have to select the particular meaning which would be relevant to the context in which it has to interpret that word. 14. The meaning of "foodstuff" according to lexicographers is as follows: a) Oxford Advanced Learner's Dictionary: "a substance suitable for consumption as food" b) Collins English Dictionary: "any material, substance, etc, that can be used as food" c) Macmillan English Dictionary for Advanced Learners: "a type of food" 15. The aforesaid clarifies that the expression "foodstuff" in itself does not constitute a class of products but only encompasses the products which fall into the category of "food. This necessitates examination of the term "food" to ascertain import of "foodstuffs". 16. The Shorter Oxford English Dictionary (Third Edition) defines "food" as "what one takes into the system to maintain life and growth". According to Webster's Third New International Dictionary, "food" means "material consisting of carbohydrates, fats, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce i.e. lotus. This meaning will, therefore, prevail over the etymological meanings. 20. Similarly, the word "furniture" has a meaning in common parlance which every layman understands. It commonly refers to chairs, desks, tables, beds, etc. Hence we should give it this popular meaning." 19. In our considered view, the words with which we are concerned must be construed in the sense which is imputed to them by the persons who deal in and who consume such articles and therefore, we would now explore the meaning and usage of terms "foodstuffs", "food colours" and "food essences" in their common parlance. 20. Bose J. in State of Bombay v. Virkumar Gulabchand Shah, 1952 SCR 877, in context of whether turmeric is a "foodstuff" within the meaning of clause 3 of the Spices (Forward Contracts Prohibition) Order, 1944, read with Section 2(a) of the Essential Supplies (Temporary Powers) Act, 1946, (Act 24 of 1946) has adopted the "common parlance" test and observed that: "9... Much learned judicial thought has been expended upon this problem - what is and what is not food and what is and what is not a foodstuff; and the only conclusion I can draw from a careful consideration of all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he vital process. While, the stuff which is used as food would be foodstuff and therefore, foodstuff is that which is taken into the system to maintain life and growth and to supply waste of tissue. 23. In CST v. S.N. Brothers, (1973) 3 SCC 496, this Court has considered the question as to "whether the food colour and essence are under the circumstances items to be taxed under Section 3-A within the Notification No. ST-905/X, dated March 31, 1956." Therein, food colours and syrup essences imported by the dealer would fall within the Entries 10 and 37 of the notification which referred to "10. Dyes and colours and composition thereof" and "37. Scents and perfumes", respectively. This Court answering the question in negative observed as follows: "5. The words "dyes and colours" used in Entry 10 and the words "scents and perfumes" used in Entry 37 have to be construed in their own context and in the sense, as ordinarily understood and attributed to these words by people usually conversant with and dealing in such goods. Similarly the words "food colours" and "syrup essences" which are descriptive of the class of goods the sales of which are to be taxed under the Act have to be con ..... 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