Cinematographic equipment classification: arc carbon was treated as an accessory and remained within the sales tax entry.

Arc carbon was treated as falling within the sales tax entry for cinematographic equipment and its parts and accessories because it was required for use in projectors and related equipment. The fact that it was also a consumable or separately traded commodity did not displace its character as an accessory. The relevant entry was read consistently with the Supreme Court's construction of the corresponding Andhra Pradesh provision, and the pre-amendment classification was upheld accordingly.

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Issues: Whether arc carbon fell within item 6 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as it stood before the 1980 amendment.

Analysis: The relevant entry covered cinematographic equipment, including cameras, projectors, sound recording and reproducing equipment, lenses, films, and parts and accessories required for use therewith. The entry was materially identical to the corresponding Andhra Pradesh entry considered by the Supreme Court. That Court had already held that arc carbon was an accessory required for use in cinematographic equipment, and that construction was reaffirmed later. The argument that arc carbon was a consumable or independent commercial commodity did not alter its character as an accessory for projectors and related equipment.

Conclusion: Arc carbon was covered by item 6 even prior to the amendment, and the classification was correctly upheld against the assessee.

Final Conclusion: The tax revision was rejected because the disputed goods were held to fall within the relevant sales tax entry.

Ratio Decidendi: Where a statutory entry covers cinematographic equipment and its parts and accessories, an article that is required for use in the equipment and functions as an accessory falls within the entry even if it is consumable in nature.

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