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Issues: Whether UPS and CVT sold by a dealer of computers and computer accessories are classifiable as accessories of computers under the specific notification entry at 4% or fall under the residuary entry at 10%.
Analysis: The relevant entry covered computers, computer software, electronic typewriters, telecommunication and sound transmitting equipments, electronic exchanges and switching equipments, together with their parts and accessories. The word "accessory" was applied in its ordinary sense as an article that aids or supports the use or operation of another article and need not be an integral or embedded component. UPS and CVT were found to support computer functioning by ensuring uninterrupted and fluctuation-free power supply, and their common use with computers brought them within the specific entry. The fact that they may also be used with other electrical goods did not justify exclusion from the specific entry, because the same commodity can be an accessory of different goods depending on the context in which it is sold and used. A residuary entry could not be invoked where the goods were reasonably covered by the specific entry.
Conclusion: UPS and CVT were held to be accessories of computers taxable at 4% under the specific notification entry and not under the residuary entry at 10%.
Ratio Decidendi: Where a commodity ordinarily aids or supports the operation of computers and is sold in the context of computer goods, it falls within the specific entry for computers and their accessories and cannot be shifted to a residuary entry merely because it may also have other uses.
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