Judgment ( 1. ) THE decision rendered in this reference shall govern disposal of other connected reference being M. C. C. No. 567 of 1998, because both these references arise between the same parties and involve common questions of law to be answered by this Court. ( 2. ) THIS is a sales tax reference made at the instance of Revenue, i. e. , Commissioner of Sales Tax (now referred to as Commissioner of Commercial Tax) Under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (since repealed) and replaced by the M. P. Commercial Tax Act, 1994 by the Board of Revenue in reference case Nos. 39 and 40-1/96, dated March 14, 1998 which arises out of an order dated April 23, 1996, passed by Board in Appeal No. 7-2/s/525/ 94 and 7-2/s/191/95 to answer following question of law said to arise out of the aforesaid appellate orders passed by Board: Whether under the facts and circumstances of the case, the A Tribunal was justified in holding that Fevicol MR and Fevicryl acrylic colours are items of stationery and as such taxable under entry 21 of Part IV of Schedule II ? ( 3. ) THE respondent is a dealer engaged in the business of sale of goods such as talcum powder, fevicol, poster colours, gum tube, B liquid soap, etc. For the period April 1, 1989 to March 31, 1990 and April 1, 1991 to March 31, 1992 the dispute arose before the taxing authorities (assessing authority) in relation to two items (i) Fevicryl acrylic colours and (ii) Fevicol MR" The dispute was as to under which entry these two items, Will fall and secondly, what is the rate c of tax which is applicable to these two items. According to dealer, i. e. , respondent herein, Fevicryl acrylic colour items falls in the category of stationery article and hence liable to be taxed as stationery articles under entry 21 of Part IV of Schedule II at the rate of 6 per cent whereas the case of Revenue for this item was that it falls in entry 20 of Part II of Schedule II and hence, liable to be taxed at the rate of 16 per cent as paints. So far as other item, i. e. , "fevicol MR" (synthetic gum) is concerned, according to dealer it also falls in entry 21 of Part IV of Schedule II and hence, liable to be taxed at the rate of 6 per cent whereas according to Revenue it falls in entry 20 of Part II of Schedule II and after September 20, 1990 it falls in newly amended entry 84 of Part III. ( 4. ) THE assessing officer as also first appellate authority did not accept the contention of dealer. According to them both these items do not fall in the entry relating to stationery articles but covered in the entry applicable to "adhesives and solutions" as also "paints", i. e. , entry 84 and entry 20 respectively. However, the Board in an appeal filed by dealer accepted their contention and held that both these items squarely fall in the entry applicable to stationery article, i. e. , entry 21, Part IV. It is against this view taken by the Board, the Revenue has felt aggrieved and sought reference to this Court on the question referred supra. ( 5. ) HEARD Shri Amit Agrawal, learned Counsel for the applicant and Shri G. M. Chafekar, learned senior counsel with Shri C. R. Pancholia, learned Counsel for assessee. ( 6. ) SUBMISSION of learned Counsel for the Revenue was that view taken by Board does not appear to be correct. According to him, so far as Fevicryl acrylic colour is concerned, it should be taxed in entry 20 as "paints" whereas so far as other item, i. e. , Fevicol MR is concerned, it should be taxed in residuary entry of Schedule II, Part IV up to September 20, 1990 and after this date, it should be taxed under entry 84 of Part III as "adhesives" because of this new entry brought on statute book with effect from September 20, 1990. It is this submission, learned Counsel for the Revenue elaborated with reference to use, marketability of the items in question and contended that the question referred should be answered in favour of Revenue rather than in favour of dealer. It is this submission, learned Counsel for the Revenue elaborated with reference to use, marketability of the items in question and contended that the question referred should be answered in favour of Revenue rather than in favour of dealer. In reply, learned Counsel for dealer supported the view taken by Board and contended that both the items are rightly taxed as articles of stationery under entry 21, referred supra and hence, the question referred should be answered against the Revenue and in favour of dealer. ( 7. ) HAVING heard learned Counsel for the parties and having perused the statement of case referred to this Court, we are inclined to answer the question referred to this Court against the Revenue and in favour of dealer. In other words, we are inclined to uphold the view taken by the Tribunal (Board of Revenue) on the questions referred. ( 8. ) THE relevant entries which have a bearing over the question referred, need mention infra: a. Entry 21 of Part IV Stationery articles other than taxable at 6 per cent paper, paperboard and news print. b. Entry 20 of Part II Dyes, paints, varnishes, lacquers, taxable at 16 per cent enamels, glue, paint brush, sandpaper, turpentine oil and polish excluding dry colours, gulal and shoe polish-taxable at 16 per cent. c. Entry 84 of Part III All kinds of adhesives and solutions taxable at 12 per cent including natural resins. with effect from September 20, 1990 d. Entry 1 of Part VI tax- All other goods not included in able at 12 per cent up Schedule I or any other part of to September 19, 1990 Schedule II. and at 8 per cent from September 20, 1990. ( 9. with effect from September 20, 1990 d. Entry 1 of Part VI tax- All other goods not included in able at 12 per cent up Schedule I or any other part of to September 19, 1990 Schedule II. and at 8 per cent from September 20, 1990. ( 9. ) IT is well-established rule of interpretation in so far as it has its application to entries in taxation statute (such as sales tax, excise) where the primary object is to raise revenue and for that purpose various products are differently classified, the entries are not to be understood in its scientific and technical meaning but the terms and expressions used in entries have to be understood by their popular A meaning, i. e. , the meaning that is attached to them by those using the product [see - Shree Baidyanath Ayurved Bhavan Ltd. v. Collector of Central Excise AIR1996 SC 2829a , 2002 (82 )ECC460 (SC ), 1996 (83 )ELT492 (SC ), (1996 )9 SCC402 , Alpine Industries v. Collector of Central Excise AIR2003 SC 935 , 2003 (85 )ECC491 (SC ), 2003 (152 )ELT16 (SC ), JT2003 (1 )SC 130 , 2003 (1 )SCALE118 , (2003 )3 SCC111 , [2003 ]1 SCR313 , [2003 ]131 STC9 (SC )]. ( 10. ) IT is not in dispute that before recording the factual finding in favour of dealer the Board had taken into consideration the entire factual material placed on record by the dealer in support of their contention such as exclusive use of items, who uses these items, the purpose for which they are used, where these goods are available in market, i. e. , names of shops, who are their customers, their pricing, c packing, etc. ( 11. ) IT was found as a fact that so far as item by name "fevicol MR" is concerned, it is a kind of synthetic gum sold in small tubes. It is exclusively used for pasting envelopes, papers, cards. It is sold only by those shop keepers who are trading in stationery articles. It was also found that this item is sold by these shop keepers to schools, colleges and educational institutions, training institutions and office purpose and whose regular customers are school/college going boys/girls, steno typist, and those who look after office works in any organisation. It is sold only by those shop keepers who are trading in stationery articles. It was also found that this item is sold by these shop keepers to schools, colleges and educational institutions, training institutions and office purpose and whose regular customers are school/college going boys/girls, steno typist, and those who look after office works in any organisation. It was also found that the manufacturer of this item is also engaged in manufacture of one product called "fevicol SH". This product is basically used in manufacturing of furniture and all kinds of wooden work, building activity. It is available and sold by shops who are dealing in hardware building material and therefore, it is this article which cannot be termed as stationery article. It is on the basis of these factual data, it was held that "fevicol MR", i. e. , the item in question is a stationery article and hence, liable to be taxed as such under entry 21 of Part IV. ( 12. ) AS observed supra, we are inclined to uphold the line of reasoning and approach of Board of Revenue while recording a finding in favour of dealer. In our considered view, the reasoning and approach of the Board is in accord with the test laid down by the Supreme Court which is taken note of supra. ( 13. ) MERE perusal of entry 21 quoted supra would show that it starts with general and exclude three specific items out of general. In other words, the use of expression "stationery articles" denotes that all those articles which are or can be used or regarded as stationery articles would come within the mischief of this expression. What is excluded from this expression is three items of stationery paper, paperboard and news print. In other words, instead of defining each and every article of stationery, the Legislature thought it fit to use one general expression for all those articles which can be or capable of being used as stationery articles and carved out only three specified category of stationery articles namely paper, paperboard and news print from the clutches of entry 21. These three articles though otherwise are regarded as stationery articles in commercial world, yet for the purpose of imposing sales tax under entry 21, they will not be so treated as stationery articles. It is due to their exclusion from entry 21. ( 14. These three articles though otherwise are regarded as stationery articles in commercial world, yet for the purpose of imposing sales tax under entry 21, they will not be so treated as stationery articles. It is due to their exclusion from entry 21. ( 14. ) THE question that still remains to be answered is, whether C article sold as "fevicol MR" (synthetic gum) in market can be said to be a stationery article so as to tax the same in entry 21 ? ( 15. ) AS observed supra, in our opinion, it can be so held in favour of dealer. The expression "stationery" is not a legal term but it is a word taken by the Legislature from English language used by common man in commercial world. Though Oxford dictionary explains the meaning of this word to mean "materials for writing--e. g.--paper, pens and envelopes", in our opinion, this definition cannot be construed to mean and confine its operation to what is specified in it. In other words, the definition cannot be read to mean that stationery means only "paper, pen and envelope". This definition has to be taken as illustrative in nature and therefore, anything alike or similar to what is mentioned in the definition or anything which is required to make effective use of these items in day-to-day use would be regarded as stationery. It is for the reason that in daily use, there are hundred of items which can be described as stationery articles and hence, it cannot be said that those items which are not mentioned in dictionary meaning cannot be termed as stationery article. ( 16. ) IN order to decide the actual utility as also use of commodtity in the market and by its user, one is required to take pragmatic view of the whole scenario in its right perspective. In todays commercial world where technology and science has gone much ahead in every sphere, one cannot see a particular thing in a narrow sense. ( 17. ) NO one can deny that any office, be that of lawyer or doctor or office executive or students study table is complete without a gum bottle. Indeed, it is a necessity for every one who is associated with writing/study/typing, painting, drawing, etc. It is for this purpose, the gum bottle is sold by stationery shops--a most common shop for the commodity in question. Indeed, it is a necessity for every one who is associated with writing/study/typing, painting, drawing, etc. It is for this purpose, the gum bottle is sold by stationery shops--a most common shop for the commodity in question. We have, therefore, no hesitation in holding that Fevicol MR which is essentially used for pasting A envelopes, papers and card paper is a stationery article. It has to be accordingly, taxed as a stationery article under entry 21 of Part IV as per the rate specified for that entry from time to time. ( 18. ) SUBMISSION of learned Counsel for the Revenue was that it being in the nature of adhesive, the same is liable to be taxed accordingly in terms of new entry 84 of Part III brought in force with effect from September 20, 1990. We do not agree. If a particular item is being already taxed under the existing entry or is capable of being taxed in one particular existing entry then by subsequent entry its taxability can be changed only by specific exclusion clause by making suitable amendment in the existing entry. When a commodity in question can be taxed in one entry which has a less rate of tax then, benefit of the same has to be extended to a dealer so long as the concerned relevant entry is not suitably amended. Indeed, nothing prevented the Legislature to amend entry 21 with effect from September 20, 1990 and bring the commodity in question in its exclusion category alongwith three existing items specified in the said entry. In other words, if the intention of Legislature was to tax gum in entry 84 with effect from September 20, 1990 treating the same to be adhesive then gum could have been added after the word "news print" in entry 21. In such event, though gum was treated as one of the stationery article, yet the same was excluded from that category with effect from September 20, 1990 for being separately taxed in entry 84 with effect from September 20, 1990 like other three items specified in entry 21. This was not done and hence, one can reasonably conclude that gum, i. e. , "fevicol MR" (a trade name of commodity) was continued to be recognised as stationery item not only up to September 20, 1990 but even thereafter also. ( 19. This was not done and hence, one can reasonably conclude that gum, i. e. , "fevicol MR" (a trade name of commodity) was continued to be recognised as stationery item not only up to September 20, 1990 but even thereafter also. ( 19. ) COMING to the next commodity sold in the market by name "fevicryl acrylic colours", according to dealer these are colours used in various shades by children for painting/drawing work and also for painting on cloth and paper. It is their case that these colours are sold by stationery shops only and are used in schools/colleges/institutions imparting education, by students, and those artists who are involved in painting work on paper and on cloth. It is on the basis of the actual user, the case of dealer is that it is nothing but stationery article and hence, liable to be taxed as such under entry 21. In reply, the case of Revenue is that commodity being paint, has to be taxed in entry 20 quoted supra. ( 20. ) WE do not agree with the stand taken by Revenue. In our opinion, the commodity in question, i. e. , colour cannot be equated with the word paint used in entry 20. The commodities specified in entry 20 are basically the commodities used for industrial use. In other words, the expression "paint" used in entry 20 is the paint which is used for painting building and/or furniture or steel, etc. The other commodities mentioned in entry 20 are also used for making effective use of industrial paint. ( 21. ) SO far as commodity in question is concerned, it is undoubtedly an article which is available in stationery shop and not in shop selling industrial paints. Similarly, it is used only for colouring the drawing made by students or by those engaged in painting work. It can thus safely be regarded as stationery article falling in entry 21 of Part IV. ( 22. Similarly, it is used only for colouring the drawing made by students or by those engaged in painting work. It can thus safely be regarded as stationery article falling in entry 21 of Part IV. ( 22. ) IN view of aforesaid discussion, once we hold that both the items/commodities which are sold in the market by and under the trade name "fevicol MR", i. e. (synthetic gum) and "pevicryl acrylic colours", i. e. (colours used for painting, drawing on paper and cloth) are stationery articles and are liable to be taxed in specific entry 21 of Part IV then it is not necessary to consider whether residuary entry is attracted or not ? Indeed, it is not so attracted and gets excluded once the commodity is found to fall in specific entry. ( 23. ) IN view of foregoing discussion, we answer the question against the State/revenue and in favour of dealer. In other words, we answer the reference by holding that Tribunal was justified in holding that "fevicol MR" and "fevicryl acrylic colours" are items of stationery and as such are taxable under entry 21 of Part IV of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) No costs.