JUDGMENT OM PRAKASH, C.J. – Heard counsel for the parties. 2. This T. R. C. raises a short question whether school bags made of aluminium can be called household utensil. The contention of the petitioner is that school bags made of aluminium, fall under entry 7 of the First Schedule, appended to the Kerala General Sales Tax Act, 1963 which runs as follows "7. Aluminium and household utensils made of 6 per cent." aluminium and aluminium alloys. Entry 8 of the First Schedule is as under "8. Aluminium products and products of aluminium 10 per cent." alloys not elsewhere mentioned in this Schedule. The Appellate Assistant Commissioner, adverting to the Chambers' Twentieth Century Dictionary, held that school bag made of aluminium Pails under entry 7, because the word "utensil" is wide enough to include any articles and cannot be confined utensils, which are generally used in kitchen. On further appeal, the Sales Tax Tribunal held otherwise that school bags made of aluminium fall under entry 8, inasmuch as school bag is nothing but a product of aluminium. 3. The cardinal principle is that if a term is not defined under the Sales Tax Act, then the meaning of that term used in common parlance, is to be adopted. The question is whether school bag made of aluminium can be said to be a household utensil. The meaning of the word "utensil" as per the Concise Oxford Dictionary is : "instrument, implement, esp., one in domestic use, as kitchen, cooking or in religious use". The school bag made of aluminium is neither used as a kitchen utensil nor is it used for religious purposes. We are of the view that the school bag made of aluminium does not fall in the category of domestic kitchen utensils in any way. Entry 7 pertains to household utensils. In common parlance household utensils mean the domestic kitchen utensils. The Tribunal is, therefore, right in holding that school bag made of aluminium is nothing but an aluminium product within the meaning of entry 8. In the result the T.R.C. fails and is dismissed. Order on C.M.P. No. 1437 of 1995 in T.R.C. No. 84 of 1995 dismissed. Petition dismissed.