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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether wet storage batteries sold separately by a motor vehicle dealer, prior to 1 September 1967, were taxable under entry No. 1 of Part II of the Second Schedule to the M.P. General Sales Tax Act, 1958, or under entry No. 30 of the same Schedule.
Analysis: Entry No. 30 covered all kinds of electrical goods and specifically mentioned "cells"; the wording did not extend to wet storage batteries. The insertion of entry No. 1-A from 1 September 1967, expressly dealing with "batteries excluding cells mentioned in entry 30", showed that wet storage batteries were treated separately from the goods covered by entry No. 30. A wet storage battery used in a motor vehicle retained its character as an accessory of the motor vehicle, and its possible use for other purposes did not alter that essential character. On that basis, entry No. 1, which covered spare parts and accessories of motor vehicles, was the specific entry applicable before 1 September 1967, and the residuary entry had no application.
Conclusion: Wet storage batteries sold separately by the dealer, prior to 1 September 1967, were taxable under entry No. 1 and not under entry No. 30.
Ratio Decidendi: Where a good retains its essential character as an accessory or component part of a motor vehicle, it falls under the specific motor-vehicle entry and not under a general electrical-goods entry or the residuary entry, even if it may also have other uses.
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