1968 (9) TMI 101

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....carries on business in certain dry battery cells described as "Eveready Energisers" for transistors and other electronic appliances. The sales of these energisers were included in his turnover for the period between 1960 and 1964 and the Commercial Tax Officer determined the sales tax payable at the rate specified in the third column of the fifty-third item in the Second Schedule of the Mysore Sal....

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....ood, read: "SECOND SCHEDULE Sl. No. Description of the goods Rate of Tax (1) (2) (3) 61. All electrical goods, instruments, apparatus and appliances including fans and lighting bulbs, electrical earthenware and porcelain and all other accessories. Four Per cent. (4%)" The Commercial Tax Officer was of the opinion that "energisers". were accumulators within the mean....

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....tor" according to the Chambers's Technical Dictionary (revised edition 1958) is a voltaic cell which can be charged and recharged. That is also the meaning contained in the Chambers's Twentieth Century Dictionary (revised edition), which says that an accumulator is a means of storing energy especially, an electric battery that can be recharged by sending a reverse current through it. So, both a....