Predominant use test governs classification of cinema arc carbons as cinematographic accessories under sales tax law.

Cinema arc carbons were classified by reference to their ordinary and predominant use, not by occasional alternative uses. The Court construed the schedule entry in context and held that "accessories" are items that aid or supplement the principal cinematographic equipment, with classification turning on functional connection to the main article. Because the goods were commonly known and sold as cinema arc carbons and their principal use was to produce light in cinema projectors, their possible use in searchlights, signalling, stage lighting, or photography did not change their dominant character. They were therefore covered by the relevant sales tax entry.

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Issues: Whether cinema arc carbons manufactured by the appellant fell within entry No. 4 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as cinematographic equipment, parts, or accessories required for use therewith.

Analysis: The relevant entry had to be construed in its own context and by the language used in the Schedule. The decisive consideration was the ordinary or predominant use of the goods, not the possibility of some other ancillary or occasional uses. The term "accessories" denoted items that aid or supplement the main equipment, and the Schedule showed that the legislative pattern was to include equipment, parts, and accessories according to their functional connection with the principal article. The goods were shown to be commonly known and sold as cinema arc carbons, and their principal use was to produce powerful light in cinema projectors. Their capability of other uses such as searchlights, signalling, stage lighting, or photography did not alter their dominant classification.

Conclusion: The goods were covered by entry No. 4 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 and were rightly subjected to sales tax.

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