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1995 (3) TMI 190 - SC - VAT and Sales TaxWhether dry cell batteries manufactured by the assessees are eligible to tax under Entry No. 3 or Entry No. 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957? Whether the arc carbons manufactured by the assessees are eligible to tax under Entry No. 4 or Entry No. 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 ? Held that:- The decision of the High Court that arc carbons are taxable under Entry No. 4 of the First Schedule to the Act does not call for any interference. The expression “accessories thereof” in Entry No. 3 indicates that Entry No. 3 can be attracted only if the dry batteries or cells can be treated as accessories of the wire reception instruments etc. specified in Entry No. 3 or else they would fall under Entry No. 38 as “other accessories” of “all electrical goods” being the residuary entry. The dry cells or batteries marked for use in transistors as is the case of some such batteries manufactured by the Union Carbide India Ltd. alone during the pre-1976 period, may fall under Entry No. 3 as held by the High Court. However, multi-purpose batteries, not specified for use in transistors alone cannot be treated as “accessories thereof” of wireless reception instruments etc. for the purpose of Entry No. 3. No infirmity in the view taken by the High Court. Appeal dismissed.
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