Battery cells classified as electrical accessories under sales tax entry 17, not as higher-rate electrical goods.

Battery cells were treated as falling within the exception in entry 17 of Schedule A to the Punjab General Sales Tax Act, 1948, because their character was assessed by their use and common parlance. The court reasoned that cells store and transmit electrical energy and operate as accessories that enable electrical equipment to function. On that basis, they were classified as electrical plants, equipment or accessories covered by the exception, rather than as electrical goods liable to the higher tax rate.

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Issues: Whether battery cells are electrical goods or fall within the exception for electrical plants, equipment and their accessories under entry 17 of Schedule A of the Punjab General Sales Tax Act, 1948.

Analysis: The classification turned on the scope of entry 17, which excluded electrical plants, equipment and their accessories required for generation, transmission and distribution. The Court held that the character of the article had to be determined with reference to its use and its treatment in common parlance. Battery cells store and transmit electrical energy and function as accessories enabling electrical equipment to operate. On that basis, they were treated as falling within the excepted category rather than as goods liable to the higher rate applicable to electrical goods.

Conclusion: Battery cells are covered by the exception in entry 17 of Schedule A and are not liable to the higher rate of tax.

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