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TMI Blog1975 (11) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ule of the Act? " In order to appreciate the scope of the question, it is necessary to briefly state the material facts that gave rise to the same. The assesseecompany, who deals in iron goods, manufactures distribution boxes among others which are specifically designed to fit in meters, fuses and cleats as required by the Electricity Board on whose order these boxes have been made with specific dimensions. For the assessment year 196869, i.e., the corresponding accounting year ending with 31st March, 1969, the turnover pertaining to the sale of distribution boxes was Rs. 8,58,281. The Commercial Tax Officer, Vijayawada, accepting the contention of the assessee that the distribution boxes are only iron goods which are liable to be taxed at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revised demand notice. Aggrieved by the decision of the Deputy Commissioner, the assessee preferred an appeal, T. A. No. 379 of 1972, to the Sales Tax Appellate Tribunal. The Appellate Tribunal disposed of this appeal and some others on similar point by a common judgment dated 12th February, 1974. The Tribunal, on a consideration of the entire material on record, agreed with the view expressed by the Deputy Commissioner and dismissed the appeals. Hence, this revision petition. Mr. T. Anantha Babu, the learned counsel for the assessee-petitioner, contended that the distribution boxes manufactured and sold by his clients are not accessories of electrical goods and, even if they are accessories, they are also containers and in which even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectrical goods mentioned in item 37 of the First Schedule to the Act. It is held that wooden casings and reapers used in electrical wiring fall within the meaning of the expression "all other accessories" but "gattis" are not accessories. Therein, the meaning of the term "accessories" as given in the Oxford English Dictionary, Chambers's Dictionary and Webster's New International Dictionary have been taken into account as the word "accessory" has not been defined in the Act. According to the dictionary meanings, an accessory is something which contributes in a subordinate degree to a general result or effect. In other words, it is something extra added to help in a secondary way. It is also an object or device that is not essential in itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of the power as can be seen for instance in the letter dated 18th December, 1971, of M/s. Sri Rama Engineering Co., wherein distribution boxes were described as: 'Distribution boxes: These boxes are made with 16 gauge M.S. iron sheet bended on three sides like a box with suitable holes for fitting the cleats and screws of meter boards and fuses fixed on the street poles mainly to cover it from rainy water' (underlining is ours). For that reason, in our opinion, distribution boxes are liable to be taxed under item 37 of the First Schedule to the State Act." The aforesaid finding that "the distribution boxes in question which have been made on specific directions of the Electricity Board for a specified purpose are really essential for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be electrical goods. In J.B. A.-O., Electrodes, Pvt. Ltd. v. Commissioner of Sales Tax[1972] 30 S.T.C. 337., the Madhya Pradesh High Court held that electrodes used for welding purposes are not electrical goods. The same view has been reiterated by the Allahabad High Court in Commissioner of Sales Tax v. B.C.M. Franklin & Co.[1973] 31 S.T.C. 251. In Commissioner of Sales Tax v. Free India Cycle Industries[1970] 26 S.T.C. 428., it fell for consideration whether rexine saddle covers of bicycles, cycle rickshaws, perambulators and parts were accessories thereof. The court held that "the rexine saddle cover is neither a part nor an accessory of the vehicle but an article used for the protection and decoration of one of the parts of the vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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