TaxTMI 
TaxTMI 
1992 (2) TMI 339
X X X X Extracts X X X X
X X X X Extracts X X X X
....9/84-2, respectively. Special Appeal No. 1 of 1985 relates to the assessment year 1974-75 and Special Appeal No. 6 of 1985 relates to the assessment year 1975-76. The short question that arises for consideration in these appeals is whether "battery plates" and "battery covers" are taxable under entry 3 or entry 38 of the First Schedule or as unclassified goods under the Act. The assessee has agreed to exigibility of tax on them under entry 38 of the First Schedule to the Act and on that basis, the assessment was completed by the assessing authority. However, the assessee filed revisions against the orders of the assessing authority before the Deputy Commissioner of Commercial Taxes, Krishna Division at Vijayawada on June 17, 1979, reques....
X X X X Extracts X X X X
X X X X Extracts X X X X
....------------- 3.. Wireless reception instruments and At the point 12 paise in apparatus, radios, radio gramophones, of first sale the rupee. televisions, electrical valves, in the State. accumulators, amplifiers and loudspeakers and spare parts and accessories thereof. 38. All kinds of electrical goods, instruments, At the point 8 paise in apparatus and appliances, that is to sayof first sale the rupee. in the State. (i) wires, holders, plugs, switches, electrical earthenware and porcelainware; (ii) casings, cappings, reapers, bends, junction-boxes, meter-boxes, switchboxes, meter-boards and switchboards, other than those made of wood; (iii) electrical fans, lighting bulbs, torches, fluorescent tubes and other fittings, li....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The expression "accessories" means something which is additional or an adjunct but not essential or integral part. It connotes an unessential feature. This expression fell for consideration before various High Courts and the Supreme Court. Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378 (SC) is a case which arose under the Andhra Pradesh General Sales Tax Act, 1957 and it related to entry 4 of the First Schedule. In that case, the question was whether "arc carbons" used mainly in projectors in cinemas were "accessories" of cinematographic equipment, including cameras, projectors and sound recording. Dealing with the expression "accessory" the Supreme Court has observed that it is used in the Schedule to desc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es' as an object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary to something of greater or primary importance which assists in operating or controlling or may serve as aid or accessories." It was further held that "car seat covers" or "upholstery" fell within the meaning of "accessories". In the instant case, "battery plates" and "battery covers" are not something which are adjunct or additional to the batteries. They are the component parts and essential feature of the battery without which there cannot be a battery and no battery can function. Therefore, it follows that the said goods cannot be "accessories" to the batter....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with chromo-steel back are spare parts of watches within the meaning of entry 10 of Schedule E to the Bombay Sales Tax Act, 1959. Bhagwati, J. (as he then was) observed that the word "part" means "an integral portion, something essentially belonging to a larger whole; that which together with another or others makes up a whole" and a spare part would, therefore, mean any integral part of an article which is carried, held, or kept in reserve for future use or to supply an emergency or which is addition or extra. The Division Bench therefore held that "watchcase" was a spare part of a wrist watch within the meaning of entry 10 of Schedule E. "Battery plates" and "battery covers" are not such goods which are kept in reserve for future use ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... It has the following properties: (1) it must not be contrary to the principal clause; (2) it must neither increase nor diminish it; (3) but where the principal clause is general in terms it may restrict it. In State of Tamil Nadu v. Pyare Lal Malhotra [1976] 37 STC 319; AIR 1976 SC 800, Beg, J., (as he then was) speaking for the Supreme Court observed that the expression "that is to say" is employed to make clear and fix the meaning of what is to be explained or defined. In that case, the Supreme Court was considering the meaning of that expression for the purposes of interpreting section 14(iv) of the Central Sales Tax Act which reads "iron and steel, that is to say". From the above discussion it follows that entry 38 explains the meanin....