ORDER M.V. Tamaskar, J. 1. A composite reference is made by the Board of Revenue for the Assessment years 1-10-1977 to .30-9-1978 and 1-10-1979 to 30-9-1980. 2. The applicant is engaged in the manufacture of industrial gases. He had effected the entry of cylinders for packing gas sold by him to various customers. The applicant's contention before the assessing authority was that the cylinders used for packing of industrial gas were not packing material and as such not exigible to tax, under M. P. Sthaniya Kshetra Me Mal Ke Pravesh Per Kar Adhiniyam, 1976, for short Entry Tax Act. The assessing authority negatived the contention as also the appellate authority. 3. In the second appeal Board of Revenue accepted the submission of assessee that the cylinders did not fall under Entry "Packing Material", but on the other hand will fall under entry, "Plant and Machinery" as such, during the assessment period entry of cylinders was not exigible to Entry Tax. The assessee placed reliance on Commissioner of Income Tax v. National Air Products Ltd., 1980 I.T.R. 196, which was held to be not applicable but it will be covered under Entry 6, Part IV of Schedule II of the M. P. General Sales Tax Act and were packing material. An application for reference under Section 13 of the Entry Tax Act read with Section 44(1) of the M. P. General Sales Tax Act was made, which was accepted. The Board of Revenue considering that a question of law arises, made a reference on the following question of Law :- "Whether in the facts and circumstances of the case the Board of Revenue was justified in holding that cylinders used for packing industrial gases were covered by entry 6 of Part IV of Schedule II appended to the M. P. General Sales Tax Act, 1958?" 4. Shri B. L. Nema, learned counsel for the assessee submitted that cylinders are "plant and machinery" for the purpose of the Income Tax Act and they should be reckoned as such, since, there is no entry tax leviable on plant and machinery, there being no specific entry in the Entry Tax Act. 5. On behalf of revenue it was submitted that the gas cylinders are containers, rather only means of containing gas for purposes of sale to the consumers. 6. 5. On behalf of revenue it was submitted that the gas cylinders are containers, rather only means of containing gas for purposes of sale to the consumers. 6. Section 2(FF) of the Entry Tax Act defines packing material as under: "Packing material means goods specified in serial number 15 of the Part IV of Schedule II to the Sales Tax Act or notified thereunder which are consumed or used in packing of other goods or containers o of the other goods." Entry 15 Part IV Schedule II of M. P. General Sales Tax Act, is as under :- "15. Goods for use as containers in packing material, that is to say - (iv) empty tins and empty barrels." 7. The question therefore is whether the cylinders can be said to fall in the above entry i.e. to say that, whether the barrels can be construed as gas cylinders or otherwise. Cylinder is basically a formation. It is tubular in. structure. In the Oxford Dictionary barrel is stated to mean cylinder. In Oxford Illustrated Dictionary, at page 58 barrel is defined as under : "Barrel-n- 1. Cylindrical wooden vessel of curved staves bound by hoops (ill CASK); contents or capacity of such a vessel. 2. Revolving cylinder in capstan, watch, etc. (ill CLOCK). 3. Cylindrical body of object; belly and loins of horse. 4. Metal tube of fire-arm, through which the missile is projected (ill GUN). 5. organ, musical instrument with pin-studded cylinder turned by a handle and operating a mechanism which opens the pipes, the handle also serving to work the bellows; vault, vault with uniform concave roof (ill VAULT)." And at Page 200 Cylinder is defined as under : "Cylinder-n- 1. (geom.) Solid generated by straight line moving parallel to. itself and describing with its ends any fixed curve, esp. circle (ill PRISM). 2. Roller-shaped body, hollow or solid. 3. Barrel-shaped object of baked clay covered with cuneiform writing and buried under foundations of ancient Babylonian or Assyrian temple; small stone of similar shape used as seal by Babylonians and Assyrians. 4. Cylindrical part of various machines, esp. chamber in which liquids or gases can exert pressure on a moving piston (ill COMBUSTION); metal roller used in printing to receive impression, carry printing plates, etc." In Shorter Oxford English Dictionary - Vol. I On Historical Principles at pages 159-160. Barrel is defined as under :- "Barrel. 1. 4. Cylindrical part of various machines, esp. chamber in which liquids or gases can exert pressure on a moving piston (ill COMBUSTION); metal roller used in printing to receive impression, carry printing plates, etc." In Shorter Oxford English Dictionary - Vol. I On Historical Principles at pages 159-160. Barrel is defined as under :- "Barrel. 1. A cylindrical wooden vessel, generally bulging in the middle and of greater length than breadth, formed of curved staves bound together by hoops, and having flat ends; a cask. 2. A measure of capacity for both liquids and dry goods, varying with the commodity. ME, 3. By metonymy : Intoxication liquor. Ef. 'the bottle' ME. 4. abstr. Brand, quality 1789. 5. A revolving cylinder or drum, round which a chain or rope is wound, as, the b. of windlass; the b. of a watch, containing the mainspring; the revolving b. of a musical box, barrel-organ, etc. 1500. 6. a (usually hollow) cylinder forming part of various objects; e.g. of a pump, engine boiler, bell, feather 1629. 7. The metal tube of a gun, through which the shot is discharged. Hence in shingle b. etc. of the whole weapon. 1648. 8. The belly and loins of a horse, ox, etc. 1703. 9. Phys. The cavity of the ear situated within the tympanic membrane 1706." "Barrel. 1. To put or pack in a barrel or barrels. 2. gen. To store up 1589." At page 480 Cylinder is defined as under :- "Cylinder. 1. Geom. A solid figure of which the two ends are equal and parallel circles or ellipses, and the intervening curved surface is such as would be traced by a line with the its ends in the circumferences of these figures, moving parallel to a fixed line which is the axis of the Cylinder. 2. Any body or object of cylindrical form 1641. 3. Mechanics. Applied to many cylindrical parts of mechanics, etc.; e.g. the bore of a gun barrel, the part of revolver which contains the chambers for the cartridges; the barrel of a pump, in which the piston works; the cylindrical chamber in which the steam (etc.) acts upon the piston; in Printing, the roller used in letter press printing for inking the type (now inking-roller), pressing the paper against the type, or carrying the type or printing surfact, etc. 1571?" 8. 1571?" 8. The meaning ascribed to barrel and cylinder can be said to be a measure of capacity for both liquid and other goods. The cylinder means any body or object of cylindrical form. By reference to the entry, which is packing material suffixed by "That is to say"- it is to be seen that the cylinders used by the assessee are items of packing material as enumerated. In the statement of case as found by Board of Revenue, it is stated thus : "6. This case has different nature. The appellant manufactures industrial gases. He sells the same to various customers. Cylinders are the only vehicle for containing gas for the purpose of sale. As such, cylinders which are used by the appellant are containers. Entry No. 6 of Part IV of Schedule II which has been appended to the M. P. General Sales Tax reads as follows :- "Entry No. 6- Goods for use as containers and packing material that is to say :- (iv) Empty tins and empty barrels." The question is whether barrels can be construed as gas cylinders or otherwise. Cylinder is basically a formation. It is tubular in structure. In the Oxford Dictionary barrel mean cylinders. As long as a cylinder is used for containing gas, it will be exigible to tax under Entry No. 6 of Part IV of Schedule II appended to the Act which has been adopted for the purposes of Entry Tax Act. They are, therefore, exigible to entry tax if their entries are effected from other local areas under the Entry Tax. Act. The order passed by Section 3(l)(b) the Appellate Deputy Commissioner of Sales Tax, Bhopal does not seem to be erroneous and is, therefore, maintained. The appeal fails." 9. True the dictionary meaning may sometimes be confusing, however, the people in the trade know the meaning as per use whether it be barrel or cylinder, which is nothing but a container to enable measurement, storage and transport. The cylinder is not fitted to plant or machinery as such, it cannot come within the meaning of Plant and Machinery. The deduction allowable under the Income Tax Act for the purposes of depreciation, as plant and machinery, cannot be accepted for taxation under the law relating to the entry tax or sales tax. The cylinder is not fitted to plant or machinery as such, it cannot come within the meaning of Plant and Machinery. The deduction allowable under the Income Tax Act for the purposes of depreciation, as plant and machinery, cannot be accepted for taxation under the law relating to the entry tax or sales tax. In Mukesh Kumar Agarwal v. State of M. P., 1988 (68) S.T.C. 324, the Supreme Court has stated thus : "In a taxing statute words which are not technical expressions or. words of art, but are words of everyday use, must be understood and given a meaning, not in their technical or scientific sense, but in a sense as understood in common parlance, i.e "that sense which people conversant with the subject-matter with which the statute is dealing, would attribute to it." Such words must be understood in their "popular sense". The particular terms used by the legislature in the denomination of articles are to be understood according to the common commercial understanding of those terms used and not in their scientific and technical sense "for the legislature does not suppose our merchants to be naturalists or geologists or botanists." " Similarly in Madanlal Manoharlal and Ors. v. State of Haryana and another, 1990 (77) S.T.C. 157, the meanings as understood by persons in trade are to be taken into consideration while interpreting the entries in tax laws. Thus, the cylinders used for delivery of gas sold to consumers, are "barrels" and as such packing material. 10. The learned counsel for the assessee also submitted that the entry is suffixed by words "That is to say" and hence the enumeration is exhaustive and any item not mentioned cannot be read in the entry. To put it in other words, the word 'barrel' cannot be read as 'cylinder'. Reliance was placed on the judgment of Supreme Court in State of Tamil Nadu v. Pyarelal Malhotra, 1976 (37) S.T.C. 319. This interpretation of the words "That is to say" - as indicating that an object which can be said to fall in the entry is excluded is a misreading of the decision. In fact all goods which are originally mentioned may be the same goods though in different forms. This interpretation of the words "That is to say" - as indicating that an object which can be said to fall in the entry is excluded is a misreading of the decision. In fact all goods which are originally mentioned may be the same goods though in different forms. As we have held that the "cylinder" in the instant case falls within the meaning of word "barrel", as such it will fall within the ambit of the inclusive meaning covered by the phrase "That is to say", "empty barrels." 11. The rulings under the Income Tax Law relating to plant and machinery for purposes of determining deductions of account of depreciation are distinguishable. 12. The reference is accordingly answered in favour of revenue and against the assessee as under : "In the facts and circumstances of the case Board of Revenue was justified in holding that cylinders used for packing industrial gases were covered by entry 6 of Part IV of Schedule II appended to the M. P. General Sales Tax Act, 1958."