TaxTMI 
TaxTMI 
1976 (10) TMI 134
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....n or part of Central Government in Defence Department, through M/s. Murray & Co., Madras, had put up for sale by auction on 30th October, 1974, at the depot at Visakhapatnam, several items of articles for sale. As many as 30 items were notified in the notice of sale. Item No. 16 in the notice referred to "IMPORTED WET BATTERIES" approximate size 66 x 36 x 100 cms., weight of each battery: 505 kgs., total weight of batteries: 2,27,755 kgs., location of 448 Nos. at Energy Bloc and 3 Nos. at NSD-V, in all 451 in number. According to the petitioner, these batteries are unserviceable and may not be used as batteries for generation of power, but are useful for the salvaging of their "lead content". In the terms and conditions of sale relating ....
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....ordance with the said agreement, the petitioner despatched 391 of these unserviceable batteries in 26 lorries, each lorry containing 15 batteries and an additional one in one of these. The carriers were given the way-bills containing the necessary particulars. Out of these 26 lorries, the first 17 lorries passed the check post in Srikakulam District of Andhra Pradesh State and the remaining 9 lorries were detained by the Commercial Tax Officer, Srikakulam, at the check post and the petitioners were obliged to give an amount of Rs. 32,600 on 6th December, 1974, and after the payment of the said sum, these nine lorries were allowed to proceed outside the State of Andhra Pradesh. Thereafter, the Commercial Tax Officer, Visakhapatnam, starte....
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....e ordinarily also used for other purposes than as parts and accessories of motor vehicles." It is clear that it is only batteries which are used on motor vehicles which are referred to in item that are charged at the rate of 12 paise in the rupee under item 1. The very size of the batteries with which we are concerned in the instant case indicates that they are not batteries meant for motor vehicles. These batteries are 66 x 36 x 100 cms. in size, i.e., the batteries are 40 inches in height, 14 inches wide and 26 inches long. No vehicle falling within the description of "motor vehicle" under item 1 is likely to use this type of battery. Moreover, the release orders dated 1st November, 1974, issued by the Commander of the Naval Stores Dep....
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....us that the electrical goods, which are referred to in item 38, are apparatus, appliances and instruments and are not the source of electrical energy like a generator or a battery. It Is difficult to conceive of a battery as being treated as electrical goods and, particularly, so far as the rest of the electrical goods mentioned in item 38 are concerned, the principle of noscitur a sociis will be applicable and, therefore, it has to be similar to other articles which are Included in item 38. It is difficult to accept the contention of the learned Government Pleader that the batteries before us are electrical goods. It is common ground between the learned counsel appearing before us that if the batteries are treated as scrap or even if th....