Ordinary meaning of "accessories" in sales tax law brings wiring components within the entry, but excludes general fixtures.

Where a taxing entry uses the undefined term "accessories", it is construed in its ordinary sense as articles subsidiary to, and contributing to, the safe, convenient and effective use of the principal electrical goods. Wooden casings and reapers were treated as part of the accepted wiring system and therefore fell within "all other accessories" under item 37 of the First Schedule, making them taxable under that entry. "Gattis", though used for fixing switch-boards or casings, were not specially shown to answer the description of electrical accessories and were excluded from item 37, with their turnover taxable only at the general rate.

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Issues: (i) Whether wooden casings and reapers are covered by the expression "all other accessories" in item 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957; (ii) Whether "gattis" are covered by the expression "all other accessories" in item 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.

Issue (i): Whether wooden casings and reapers are covered by the expression "all other accessories" in item 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The expression "accessories" was not defined in the statute and was therefore construed according to its ordinary meaning. On that footing, the Court treated the relevant question as whether the articles were accompaniments contributing to the safety, convenience and effective use of electrical installation. The materials referred to from the electricity department manual showed that wooden casings and reapers were manufactured and used for wiring purposes and formed part of the accepted wiring system.

Conclusion: Wooden casings and reapers fall within the expression "all other accessories" and are taxable under item 37.

Issue (ii): Whether "gattis" are covered by the expression "all other accessories" in item 37 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: "Gattis" were described as small wooden pegs used for fixing switch-boards or casings, but also as articles commonly used for other fixtures. On that basis, they were not treated as articles specially answering the description of accessories of electrical goods within item 37.

Conclusion: "Gattis" do not fall within the expression "all other accessories" and their turnover is liable only at the general rate.

Final Conclusion: The revision succeeded only in part, because wooden casings and reapers were brought within item 37, while "gattis" were excluded and assessed at the general rate.

Ratio Decidendi: Where a taxing entry uses the expression "accessories" without definition, the term is construed in its ordinary sense as articles subsidiary to, and contributing to the effective use of, the principal goods; articles not specially answering that description are outside the entry.

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