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Issues: Whether sales of batteries, whether charged or unchanged, were covered by entry 42B of Schedule C appended to the Bombay Sales Tax Act, 1959.
Analysis: Entry 42B covered component parts of specified motor vehicles and also included, by a parenthetic inclusive clause, batteries adapted for use as parts and accessories of such vehicles. The inclusion was construed as enlarging the scope of the entry and not as requiring batteries to satisfy the further conditions applicable to other articles. The Court also held that a battery is itself an integral component of a motor vehicle, since without it the vehicle would not function as a motor vehicle. The fact that batteries could also be used in tractors did not take them outside the entry, and no distinction was accepted between charged and unchanged batteries for the purpose of the entry.
Conclusion: Batteries sold for use in motor vehicles fell within entry 42B of Schedule C, and the answer was in the affirmative, against the dealer and in favour of the revenue.
Ratio Decidendi: A specifically included article in an enlarging statutory entry need not satisfy the additional qualifying tests applicable to the general residuary description, and an item that is an integral part of a motor vehicle falls within the entry even if it may also be capable of other use.
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