TaxTMI 
TaxTMI 
1970 (11) TMI 89
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....cells and filament lighting bulbs." Being aggrieved by this decision of the Sales Tax Officer, the applicantsassessees preferred an appeal before the Assistant Commissioner but failed there. Therefore, they approached the Deputy Commissioner, Sales Tax, in revision and having failed there also they approached the Tribunal in revision. The Tribunal held that since the main component of the appliance is the tube, which gives light, the tube without starter and choke can be described as a domestic electrical appliance contemplated by entry 52. Being aggrieved by this decision of the Tribunal, the applicants-assessees have preferred this reference in which the above-quoted question is referred to this court. 3.. We find that the form in which the question is referred to us makes a presumption that choke and starter are accessories to the tube which gives fluorescent light but considering the contentions raised by the parties, the real question which arises to be considered is as under: "Whether the fluorescent tube without a choke and a starter is a domestic electrical appliance within the meaning of entry 52 of Schedule B to the Bombay Sales Tax Act, 1953 (amended)?" We have accor....
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....rforms the function of the device...Where power is required to operate appliance such as washingmachine, vacuum-cleaner, refrigerator, fan, or water-pump, a small motor operated by electricity is used." Corpus Juris Secundum observes in Volume 6 at page 75 regarding the term "appliance" as under: "'Appliance' has been defined or employed as meaning a mechanical thing, an apparatus or device; an instrumental means, aid, or appurtenance; a thing applied or used as a means to an end, either independently or subordinately; something applied or used directly." (underlined by us.) 4.. From these meanings given by different dictionaries it becomes clear that (1) an "appliance" is quite distinct from "materials" from which it is made, and (2) an "appliance", as an apparatus, device or instrument, is "a means to an end". These two aspects should be borne in mind while considering whether a particular article can be called an appliance. The first aspect seeks to take an integrated view of the article concerned and says that materials or component parts of an appliance should not be mistaken as tantamount to the appliance itself. The second aspect emphasises the fact that the importance of....
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....ter and a choke can serve as a means to the end described above, it will be necessary to know how a fluorescent tube light works. 7.. So far as the working of a fluorescent tube light is concerned, it is not in dispute that a glass tube of a particular length containing fluorescent powder and filament is fixed in two holders at both of its ends. When electric energy is supplied, the powder emits gas which eventually produces luminosity. 8.. The pertinent question, however, is what part is played in this process by the starter and the choke. On this question the explanation of the-assessee is that when electric current is switched on, it is the starter which does the function of supplying that current. It is, therefore, contended by the assessee that without a starter the tube cannot supply or generate any light. So far as the choke is concerned, it is said that the choke performs the function of regulating electric current in such a manner that the tube would not burn out immediately. According to the assessee, therefore, in order that the tube can give light properly, constantly and efficiently, starter as well as choke are necessary, and without them the appliance in question i....
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....n the above-quoted lines, is not to arrive at a definite finding about the role which is played by a starter and a choke in a fluorescent tube light. According to Shri Shah the Tribunal has, without recording any clear finding on the point, merely proceeded on the footing that a starter and a choke play the role, as attributed to them, in lighting a fluorescent tube. We find some force in the contention of Shri Shah that there is no unequivocal, clear and definite finding of the Tribunal about the utility of the starter and the choke in the appliance in question. This, however, should not prevent us from answering the question, which is put to us. The question requires us to decide whether a fluorescent tube without a starter and a choke is a "domestic electrical appliance". In the absence of any clear finding of the Tribunal on the role played by a starter and a choke in lighting a fluorescent tube, we have to answer this question in a hypothetical manner. 9.. As stated above, we have come to a conclusion that in order to bring a particular article within the meaning of the word "appliance", the article should be capable of rendering the desired service. Therefore the most pertin....