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TMI Blog1968 (9) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ery cells described as "Eveready Energisers" for transistors and other electronic appliances. The sales of these energisers were included in his turnover for the period between 1960 and 1964 and the Commercial Tax Officer determined the sales tax payable at the rate specified in the third column of the fifty-third item in the Second Schedule of the Mysore Sales Tax Act, 1957. The petitioner, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x (1) (2) (3) 61. All electrical goods, instruments, apparatus and appliances including fans and lighting bulbs, electrical earthenware and porcelain and all other accessories. Four Per cent. (4%)" The Commercial Tax Officer was of the opinion that "energisers". were accumulators within the meaning of the fifty-third item and negatived the contention of the petitioner that they were not. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be charged and recharged. That is also the meaning contained in the Chambers's Twentieth Century Dictionary (revised edition), which says that an accumulator is a means of storing energy especially, an electric battery that can be recharged by sending a reverse current through it. So, both according to the technical and popular sense in which the word "accumulator" is understood, a cell or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs within the meaning of that word occurring in the fifty-third item. If they do not fall within the fifty-third item, they can fall only within the residuary sixty-first item, and so, the Commercial Tax Officer could have demanded tax only at the rate specified against that item and not at the rate mentioned against the fifty-third item. So, we allow these revision petitions and direct the Comme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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