Commercial meaning of spare parts controls classification of radio and loud-speaker cabinets under sales tax law.

Radio cabinets and loud-speaker cabinets were examined for classification under the Bombay Sales Tax Act as alleged spare parts of wireless reception instruments or loud-speakers. The expression "spare parts" was given its ordinary commercial meaning, limited to items kept for replacement in normal use or as emergency substitutes. A radio cabinet was not a spare part because it was not ordinarily understood as a replaceable component or an extra replacement item, and no other part of Entry 65 covered it. Loud-speaker cabinets were also excluded because "apparatus" in the entry had to be read consistently with the opening reference, which did not support treating loud-speakers as part of apparatus for this purpose. Both items therefore fell under the residuary entry.

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Issues: Whether radio cabinets and loud-speaker cabinets fall within Entry No. 65 of Schedule C to the Bombay Sales Tax Act, 1959 as "spare parts" of wireless reception instruments, apparatus or loud-speakers, or whether they are classifiable under the residuary Entry No. 22 of Schedule E.

Analysis: The expression "spare parts" was construed in its ordinary and commercial sense as items kept for replacement in the normal course or as emergency substitutes. A radio cabinet is not ordinarily understood as a spare part, since it is neither a replaceable component in that sense nor an extra item kept for emergency use. There was no other limb of Entry No. 65 by which radio cabinets could be brought in, so they could not be taken out of the residuary entry. As to loud-speaker cabinets, the term "apparatus" in the concluding part of Entry No. 65 had to bear the same meaning as in the opening part of the entry, where loud-speakers were separately referred to as attachments. That made it untenable to treat loud-speakers as part of "apparatus" for the purpose of treating their cabinets as spare parts.

Conclusion: Radio cabinets and loud-speaker cabinets do not fall within Entry No. 65 of Schedule C and are covered by the residuary Entry No. 22 of Schedule E.

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