The Common Parlance Test
Scope
Words in a taxing entry are read as traders and consumers understand them, not in their scientific sense.
Authorities to start from
- Ramavatar Budhaiprasad v. Asstt. Sales Tax Officer, AIR 1961 SC 1325
- CCE v. Connaught Plaza Restaurant (P) Ltd., (2012) 13 SCC 639
These are places to start. Please check each one against the original before relying on it. Follow one to see which other entries start from it.
Nobody has written this entry yet. If you are a law student you can claim it. It helps to read how FPR works first.
Download the writer’s kit A Word file set up for this entry: the outline a Canon follows, these authorities, and the length.