TMI Blog1976 (2) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Commissioner. On a further appeal, while agreeing with the contention of the assessees that the battery plates cannot fall under item 3-A of the First Schedule, the Tribunal held that it is liable to be taxed at single point on the first sale in the State under entry 41 of the First Schedule. It is the correctness of this view of the Tribunal, that is questioned in these batch of tax cases. The Tribunal had brought it under item 41 on the ground that the battery plates manufactured and sold by the assessees were accessories to batteries which are electrical goods and that, therefore, liable to be taxed under entry 41 only and not under section 3(1) at multi-point. The battery plates which were sold by the assessees in question are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry, all kinds of batteries, irrespective of the purpose for which it is used, excluding dry cells, were brought under item 3-A. It was, therefore, contended by the learned counsel for the assessees that the batteries as such which have been specifically brought in under entry 3-A, would not come within entry 41. If the main item of battery is not within the scope of item 41, it was argued by the learned counsel for the assessees, its accessories could not be brought under that provision. On the other hand, the learned counsel for the revenue contended that it is true that such a special entry, item 3-A, was introduced by the amending Act in the First Schedule. But still battery is "electrical goods". Therefore, it would be covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, namely, under entry 3-A and entry 41, and if so construed, batteries, as such, could be taxed under entry 3-A and accessories to batteries could be taxed under entry 41. The argument is very attractive. But we are unable to accept this contention. Even without the words "other than those specifically mentioned in the schedule" we would have reached the same conclusion on the well-known principle that a special entry overrides a general provision, the general provision being electrical goods under entry 41 and the special provision being batteries under item 3-A. Therefore, the batteries could have been taxed only under item 3-A and it could not have been brought under item 41. This is also made clear, if we may say so, by the amending pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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