Television cabinet as integral component, not accessory, so it falls outside the specific sales tax entry.

A wooden cabinet used with a television set is treated as an integral component of the set, because the television is understood in ordinary use as the complete unit fixed within that cabinet. It is therefore not a spare part or accessory for sales tax purposes, and entry 3 of the First Schedule does not apply. The cabinet falls outside that specific entry and is taxable only as general goods under section 5(1) of the Andhra Pradesh General Sales Tax Act.

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Issues: Whether the wooden cabinet of a television set is taxable under entry 3 of the First Schedule to the Andhra Pradesh General Sales Tax Act as a spare part or accessory, or is to be treated as general goods.

Analysis: A television set cannot function without its wooden cabinet, and in ordinary understanding the television is the complete set fixed within that cabinet. The cabinet is therefore not a spare part or accessory in the sense in which those expressions are understood in sales tax law, but forms an integral component of the television set. Once the cabinet is treated as a component of the television, it does not fall within entry 3 of the First Schedule and cannot be brought to tax under that entry.

Conclusion: The wooden cabinet of a television set is not taxable under entry 3 as a spare part or accessory and is liable to be taxed only as general goods under section 5(1) of the Andhra Pradesh General Sales Tax Act.

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