Primary use governs goods classification: refrigeration compressor held outside air-conditioning entry and placed in the residuary category.

For sales tax classification, a refrigeration compressor was held to fall by its primary or predominant use, not by occasional or purchaser-specific use. Because the compressor was mainly used in refrigeration plants and only incidentally in air-conditioning plants, it could not be treated as a component or part of an air-conditioning plant under entry 47(b) of Schedule C. In the absence of a specific entry for refrigeration plant or its components, the commodity was properly assessed under the residuary entry 22 of Schedule E. The reference was answered against classification under entry 47(b) and in favour of the assessees.

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Issues: Whether a refrigeration compressor model K 60 x 110 was classifiable as a component or part of an air-conditioning plant under entry 47(b) of Schedule C to the Bombay Sales Tax Act, 1959, or fell under the residuary entry 22 of Schedule E.

Analysis: The classification of goods for sales tax purposes depends on their primary or predominant use when there is no trade or common parlance evidence. The fact that an article can occasionally be used for another purpose does not change its normal classification. On the material before the authorities, the compressor was primarily used in refrigeration plants and only occasionally in air-conditioning plants. A commodity cannot be classified by reference to the varying use made of it by individual purchasers. Since the relevant schedule at the material time contained no specific entry for refrigeration plant or its components, the compressor could not be brought within entry 47(b) merely because it was capable of use in an air-conditioning plant.

Conclusion: The compressor was not covered by entry 47(b) of Schedule C and was properly classifiable under the residuary entry 22 of Schedule E. The question referred was answered in the negative, in favour of the assessees.

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