Common parlance classification of fluorescent tube fittings placed the strips within the inclusive entry for related electrical parts.

Strips used solely for fixing fluorescent tubes were treated as fittings appertaining to fluorescent tubes under entry 92 of Schedule II, Part A, of the Gujarat Sales Tax Act, 1969. Applying the common parlance test, the court noted that entry 92 was an inclusive provision covering fluorescent tubes, chokes, starters, fixtures, fittings, accessories, and other related parts, while entry 41 applied only to electrical goods not specified in entry 92. Because the strips functioned only as wall-fixed fittings for the tubes and related accessories, they fell within entry 92 and could not be classified separately under entry 41. The reference was answered in favour of the Revenue.

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Issues: Whether strips used only for fixing fluorescent tubes were covered by entry 92 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969, and therefore excluded from entry 41.

Analysis: Entry 41 applied only to electrical goods not specified in entry 92. Entry 92 was an inclusive entry covering domestic electrical appliances, fluorescent tubes, and specifically chokes, starters, fixtures, fittings, accessories, and other parts appertaining to such appliances. The strips in question were used solely as fittings for fluorescent tubes and were fixed on the wall before the tubes and related accessories were attached. Applying the common parlance test, articles used only as fittings or attachments for fluorescent tubes fell within the expanded scope of entry 92 and could not be treated as a separate class of electrical goods under entry 41. The cited earlier decision concerned a different entry and did not control the present classification question.

Conclusion: The strips were covered by entry 92 of Schedule II, Part A, and not by entry 41. The answer to the reference was in favour of the Revenue and against the assessee.

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