The HC held that solar cells do not fall within the statutory...

The HC held that solar cells do not fall within the statutory description of "all kinds of dry cells/batteries" and thus are not taxable as dry cells under the impugned entry. The Tribunal's conflation of solar cells with dry cells was factually and legally erroneous, given distinct modes of operation and the separate treatment in the notification. Further, as a second-stage dealer the petitioner was not liable to discharge tax under the proviso to Section 18 where he had furnished the prescribed declaration form from his purchasers and could not compel the vendor to pay tax; the revenue's demand was impermissible and the petition was allowed.