1995 (9) TMI 345

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....hedule I to the Act, as contended by the assessee, or, under entry 4 or 5, as the case may be, of the same Schedule, as contended by the Revenue. The tax rate applicable under entry 4 or 5 is more than the tax rate found in entry 41-A. The Tribunal accepted the contention of the Revenue and hence this revision by the assessee. 2.. The abovesaid entry 41-A in the relevant assessment year stood as follows: "All electrical instruments, apparatus and appliances (other than those specified elsewhere in this Schedule), but including electrical fans, lighting bulbs, torches, fluorescent tubes and their fittings including chokes and starters and parts and accessories of all such electrical instruments, apparatus and appliances." (Emphasis* su....

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....use as an aid or addition. A sense in which the word 'accessory' is used is given in Webster's Third New Here italicised. International Dictionary as follows: 'an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else'. Other meanings given there are: 'supplementary or secondary to something of greater or primary importance'; 'additional'; 'any of several mechanical devices that assist in operating or controlling the tone resources of an organ'. 'Accessories' are not necessarily confined to particular machines for which they may serve as aids. The same item may be an accessory of more than one kind of instrument." (Emphasis* supplied). 4.. But, the argument of lear....

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.... spare parts and "accessories thereof". In the above context, the Kerala High Court has held that simply because the term "accessories thereof" has been generally used in entry 138, it cannot be said that the abovesaid rubber flaps could be said to be specifically mentioned in the said entry 138. 7.. Now, in so far as our present case is concerned, no doubt, the term used in entry 41-A is "other than those specifically mentioned elsewhere in this Schedule" and not actually "other than those specifically mentioned in the Schedule" as in the above referred to entry 39 of the Kerala Act. But as per the above referred to meaning of the term "specify" given in "Words and Here italicised. Phrases, Volume 39A at page 469", the said term means "....