Sales tax classification turns on factual user or intended user when deciding whether goods are appliance accessories.

For sales tax classification, autovolters were to be treated as accessories of a refrigerator or air-conditioner only if the evidence showed that they were sold and used, or meant to be used, for those appliances. The governing test was factual user or intended user, not the standalone description of the goods. Where that connection was proved, the specific tariff entries for refrigerators or air-conditioning plants applied, including their components, spare parts and accessories. If the connection was not proved, the goods fell under the general entry for electrical goods. The Tribunal and taxing authority therefore had to record a factual finding on use or intended use.

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Issues: Whether autovolters sold by the assessee were accessories of a refrigerator or an air-conditioner so as to fall under the relevant tariff entries, and whether the department must establish that the goods were sold and used, or meant to be used, for such appliances before applying those entries.

Analysis: The charging entries for refrigerators and air-conditioning plants extended not only to the appliances themselves but also to their components, spare parts and accessories. The decisive question was not the mere description of the goods in isolation, but whether on the evidence the autovolters were sold and used, or were meant to be used, as accessories for a refrigerator or an air-conditioner. If that factual connection was established, the sales would fall under the specific entries relating to refrigerators or air-conditioning plants. If it was not established, the goods would not be brought under those entries and would instead fall under the general entry for electrical goods. The Tribunal and the taxing authority were therefore required to record a factual finding on use or intended use.

Conclusion: The answer was in the affirmative to the extent that autovolters proved to be accessories for refrigerators or air-conditioners were taxable under the specific entries, and otherwise they would be taxable under the general entry for electrical goods.

Final Conclusion: The reference was answered by laying down the governing test of factual user or intended user for classification under the specific tariff entries.

Ratio Decidendi: For sales tax classification, an item falls under the specific entry for appliances and their accessories only when the evidence shows that it was sold and used, or was meant to be used, as an accessory for the specified appliance; failing that, the general entry applies.

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