1982 (11) TMI 150

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..... " The Tribunal has held that they fall within this entry and that view is the subject-matter of challenge herein. The first enquiry in such a case ought to be, what is a spark plug and what is its function? The Tribunal has held on the basis of the material placed before it that the spark plug is a fitment for conducting high ignition current from a storage battery or a magnet in the combustion chambers of an engine cylinder for conducting high ignition current in the form of an are jumping between two electrodes which ignite the airfuel-mixture in the engine cylinder. In short, the spark plug is used in every internal combustion engine, whether it is automobile or any other form of internal combustion engine, for creating spark to ign....

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....are not electrical goods within the meaning of entry 41 of the First Schedule to the Madras General Sales Tax Act, 1959, which is almost identical to the entry, with which we are concerned herein. In Jupiter Battery Works v. Commissioner. Sales Tax, Uttar Pradesh [1973] 31 STC 80, the Allahabad High Court has held that batteries used in motor vehicles are not electrical goods. In Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378 (SC), the Supreme Court was considering a question whether are carbons used mainly in projectors in cinemas fall within entry 4 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. Entry 4 read as follows: "Cinematographic equipment, including cameras, projectors,....