Rechargeable battery test determines classification of dry cells under sales tax schedule, placing them in the residuary category.

Dry battery cells sold as "Eveready Energisers" were not "accumulators" under Item 53 of the Mysore Sales Tax Act because an accumulator must be capable of being charged and recharged after discharge. A non-rechargeable dry cell does not satisfy that description. Once the goods were excluded from Item 53, they fell within the residuary Item 61 covering electrical goods not otherwise specifically taxed. The higher assessment based on Item 53 was therefore unsustainable, and the assessee's revision petitions were allowed.

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Issues: Whether dry battery cells sold as "Eveready Energisers" were "accumulators" under Item 53 of the Second Schedule to the Mysore Sales Tax Act, 1957, or fell under the residuary Item 61.

Analysis: The description "accumulator" was held to cover a voltaic cell or battery that can be charged and recharged. The decisive attribute was the ability to store electrical energy again after discharge. A dry battery cell that cannot be recharged after exhaustion does not answer that description. Since the goods sold by the petitioner were undisputedly non-rechargeable, they could not be treated as accumulators. Once excluded from Item 53, they necessarily fell within Item 61, which covered electrical goods not otherwise specifically taxed.

Conclusion: The goods were not "accumulators" under Item 53 and were taxable only under Item 61. The assessment at the higher rate was unsustainable and the revision petitions were allowed in favour of the assessee.

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