TMI Blog1976 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... , stage lighting, or where powerful lighting for photography or other purposes may be required, could not detract from the classification to which the carbon arcs belong. That is determined by their ordinary or commonly known purpose or user. This, as already observed by us, is evident from the fact that they are known as "cinema arc carbons" in the market. This finding was enough, in our opinion, to justify the view taken by the Andhra Pradesh High Court that the goods under consideration are covered by the relevant entry No. 4. - C.A. Nos. 630, C.A. Nos. 631 of 1971 - - - Dated:- 9-3-1976 - RAY A.N., BEG M.H. AND JASWANT SINGH JJ. P. Ram Reddy, Senior Advocate (P.P. Rao, Advocate, with him), for the respondent. V.S. Desai, Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is generally made of the arc carbons. They had concluded that the common or ordinary use of the arc carbons was that they exuded the powerful light cast, through the projectors, on cinema screens. It was pointed out that the Sales Tax Appellate Tribunal, the final departmental authority under the Act, had allowed an application for adducing expert evidence to determine the question whether arc carbons manufactured by the appellant-company could be covered by the entry under consideration. It, however, appears that, before further evidence could be taken at the appellate stage on the subject, a decision of the Andhra Pradesh High Court, in State of Andhra Pradesh v. Srimathi Hidmarthi Saraswathi Devi T.R.C. No. 26 of 1962 decided on Augu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bhai Patel Co. (P.) Ltd. v. Collector of Sales Tax, Maharashtra State [1964] 15 S.T.C. 32. , where it was held a "tractor" is not "agricultural machinery", within the meaning of entry 9 in Schedule B of the Bombay Sales Tax Act, 1953; Agrawal Brothers v. Commissioner of Sales Tax, Madhya Pradesh [1965] 16 S.T.C. 860., where it was also held that a "tractor", which is "nothing but a self-propelled vehicle capable of pulling a load " or "traction", does not acquire the character of "agricultural machinery or implement" merely because when used on agricultural land it is used also to draw certain agricultural implements like a plough; State of Mysore v. Kores (India) Ltd. [1970] 26 S.T.C. 87., where it was held that a typewriter ribbon is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule in which descriptions of goods to be taxed indicate that the expression "required for use therewith" has been employed for equipment or accessories connected with the main purpose. For instance, in entry No. 5, the expression occurs at the end as follows: "Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith." Apparently, the deciding factor is the predominant or ordinary purpose or use. It is not enough to show that the article can be put to other uses also. It is its general or predominant user which seems to determine the category in which an article will fall. The first entry in the schedule relates to "motor vehicles" and includes "c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule in making the entry in each case. The best guide to their intentions is the language actually employed by them. We find that the term "accessories" is used in the schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word "accessory" is used is given in Webster's Third New 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". "Accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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