TMI Blog1993 (1) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on the basis of the judgment rendered by the Tribunal in Revision Application No. 42 of 1982 decided on February 27, 1984. The applicant had filed the aforesaid revision application contending that the applicant is a registered dealer under the Sales Tax Act and is carrying on business of selling strips (pattis) for electric tubes. Admittedly, the said strips are used for fixing fluorescent tubes. These strips are sold without doing wiring work. They are used only for the purpose of fixing fluorescent tubes on the wall. It was contended on behalf of the applicant that these strips should be considered as electrical goods covered by entry 41 of Schedule II, Part A, to the Sales Tax Act. As against this, it was held by the Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry 92 are specifically excluded. Reading entry 92, it would be apparent that fluorescent tubes including chokes, starters, fixtures and fittings and accessories are covered by entry 92. This would be clear from entry 92 which is as under: "Domestic electrical appliances including electric fans and fluorescent tubes (including chokes, starters, fixtures and fittings and accessories) and other parts appertaining to such appliances but excluding bulbs." From this entry, it is apparent that it provides for levy of sales tax on (1) electrical appliances, (2) electric fans, (3) fluorescent tubes including chokes, starters, fixtures and fittings and accessories, and (4) other parts appertaining to such appliances. The electric bulbs are spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For this purpose, he relied upon the decision of this Court in Star Radio Electric Co. v. Commissioner of Sales Tax [1971] 27 STC 367. In the case of Star Radio Electric Co. [1971] 27 STC 367 (Guj) the court dealt with the question whether a fluorescent tube without its accessories, namely, choke and starter, is a domestic electrical appliance within the meaning of entry 52 of Schedule B to the Bombay Sales Tax Act, 1953. Entry 52 considered by the court was as under: "Domestic electrical appliances other than torches, torch cells and filament lighting bulbs." In the context of the aforesaid entry, the court discussed the meaning of word "appliance" and held that an appliance is quite distinct from "materials" from which it is made and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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