Motor batteries are not spare parts of motor vehicles under the commercial meaning applied to the tax notification.

Motor batteries were held not to fall within the expression "spare parts of motor vehicles" for the relevant tax notification. The later notification of 1 October 1958 was treated as superseding earlier notifications to the extent of common coverage, so the earlier entries could not continue to apply to the same commodities. "Spare parts" was construed in its popular commercial sense as duplicate or replacement parts kept ready for substitution in case of loss, breakage, wear, or emergency. A motor battery did not ordinarily answer that description in normal use, and was therefore outside the entry.

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Issues: Whether motor batteries were within the expression "spare parts of motor vehicles" under the relevant notification so as to attract the prescribed tax rate.

Analysis: The later notification of 1 October 1958 superseded the earlier notifications to the extent they covered the same field, so the earlier entries could not continue to govern the commodities dealt with by the later notification. The expression "spare parts" was construed in its popular commercial sense as a duplicate or replacement part kept in readiness for substitution in case of loss, breakage, wear, or emergency. A motor battery is not ordinarily kept as an extra replacement battery, nor is it a kind of article that answers that description in normal use.

Conclusion: Motor batteries are not spare parts of motor vehicles and are not covered by the entry.

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