Specific tariff entry for receiver batteries prevails over residuary rate when batteries are integral parts of the equipment.

Batteries supplied for use with Radio Communication Receivers were held to fall within the specific taxable entry for parts and accessories of those receivers under Schedule IV (Part-A) of the Rajasthan Value Added Tax Act, 2003. The court relied on purchasing Army certificates showing the batteries were an integral and indispensable component, because the receiver was incomplete and non-functional without them. Applying the rule that a specific entry prevails over the residuary entry, the batteries were treated as parts used only with the specified receiver rather than independent goods for general sale. They were therefore taxable at 4% and not at the residuary rate of 12.5%, and the assessee succeeded.

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Issues: Whether batteries supplied for use in Radio Communication Receivers were taxable at the rate applicable to parts/accessories of the receivers under Schedule IV (Part-A) of the Rajasthan Value Added Tax Act, 2003, or at the residuary rate.

Analysis: The batteries were shown by certificates issued by the purchasing Army authority to be an accessory and integral part of the Radio Communication Receiver, and that the receiver was incomplete and non-functional without them. Where a commodity falls within a specific entry, the residuary entry cannot be invoked. On the facts, the batteries were not independent goods for general sale in the relevant use, but parts used only with the specified receiver, bringing them within the entry covering parts of items listed in Schedule IV (Part-A).

Conclusion: The batteries were covered by the specific taxable entry at 4% and not by the residuary entry at 12.5%; the assessee succeeded and the Tax Board's order was reversed.

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