Commercial parlance governs dry-cell classification, with storage batteries distinct and the later specific entry overriding earlier entries.

Tariff entries under the Andhra Pradesh General Sales Tax Act were construed in commercial parlance: dry-cells were held distinct from electrical storage batteries, so they did not fall under entry 137. For the prior period, multipurpose, flashlight and unlabelled dry-cells were generally classified under entry 38 as accessories for torches and similar appliances, while dry-cells specifically meant for transistor radios or radios remained under entry 3. After insertion of entry 152 covering dry batteries or cells, all dry-cells were governed by that specific entry for the subsequent period.

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Issues: (i) Whether dry-cells fell under entry 137 of the First Schedule to the Andhra Pradesh General Sales Tax Act as electrical storage batteries. (ii) Whether multipurpose dry-cells, flash-light dry-cells, and unlabelled dry-cells were taxable under entry 38 or entry 3 before entry 152 came into force. (iii) Whether, after insertion of entry 152, all dry-cells were exigible only under that entry.

Issue (i): Whether dry-cells fell under entry 137 of the First Schedule to the Andhra Pradesh General Sales Tax Act as electrical storage batteries.

Analysis: The expression "electrical storage batteries" was read in its commercial sense, not in a merely literal or scientific sense. The materials relied upon showed that dry-cells are primary cells and are distinct from storage batteries, which are rechargeable and used repeatedly by charging. The language of entry 137, including the reference to containers, covers and plates, corresponded to storage batteries and not dry-cells. The retention of entry 137 unchanged when entry 152 was later introduced also supported that distinction.

Conclusion: Dry-cells did not fall under entry 137.

Issue (ii): Whether multipurpose dry-cells, flash-light dry-cells, and unlabelled dry-cells were taxable under entry 38 or entry 3 before entry 152 came into force.

Analysis: The goods, though capable of use in transistor-radios as well as in torches and other appliances, were not shown to be meant exclusively for radios. Where the same goods answered the description of both entries, the lower rate was to be applied. Entry 38 specifically covered torches and other electrical gadgets and appliances, and these dry-cells were appropriately treated as accessories to those goods. The possibility of use in radios did not require exclusive classification under entry 3.

Conclusion: Before entry 152 came into force, the dry-cells in question were taxable under entry 38, except dry-cells specifically described as meant for transistor-radios or radios, which fell under entry 3.

Issue (iii): Whether, after insertion of entry 152, all dry-cells were exigible only under that entry.

Analysis: Entry 152 specifically brought "dry batteries or cells" into the Schedule. Once that specific entry was introduced, dry-cells were no longer required to be classified under entries 3, 38, or 137 for the subsequent period. The new entry governed the field for all dry-cells, regardless of their intended use or description.

Conclusion: After entry 152 came into force, all dry-cells fell under entry 152.

Final Conclusion: The revisions and writ petitions succeeded in part: dry-cells were excluded from entry 137, generally fell under entry 38 for the prior period, specifically transistor-radio dry-cells remained under entry 3 for that period, and all dry-cells were covered by entry 152 thereafter.

Ratio Decidendi: In classifying goods for sales tax, tariff entries must be construed in commercial parlance, rechargeable storage batteries are distinct from dry-cells, and where the same goods answer more than one entry, the lower applicable rate governs unless a later specific entry expressly covers the goods.

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