TMI Blog1996 (1) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... n fluorescent tubes, starters, chokes and phatties at 10 per cent even when these are sold as individual items instead of sale of complete appliance?" Respondent (hereinafter referred to as "the assessee") is a dealer in electrical goods including chokes, phatties, starters and fluorescent tubes. During the assessment year 1974-75, the assessee had shown the sale of fluorescent tubes in the books of accounts leviable to tax at the rate of 10 per cent and the sale of chokes, phatties and starters was shown in the books of accounts leviable to tax at the rate of 6 per cent taking them as general goods. Under entry 18 of Schedule "A" to the Haryana General Sales Tax Act, 1973, 10 per cent tax is leviable on the sale of electrical appliances. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electrical appliances. Joint Excise and Taxation Commissioner (I) exercising revisional powers examined the legality and propriety of the order of the Deputy Excise and Taxation Commissioner (Appeals). After affording an opportunity of hearing to the assessee, the revisional authority quashed the order of the appellate authority by holding that since without the use of choke, phatti and starter, the object of light cannot be achieved from the electrical tube and, therefore, chokes, phatties and starters were integral part of the electrical tubes and even if their sale was made separately, such sales were taxable at the rate of 10 per cent. It was further held that chokes, phatties and starters cannot be used for any other purpose than the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponent parts. Chokes, phatties and starters are the accessories/ component parts of electrical appliances. Electrical appliances are chargeable to tax at the rate of 10 per cent under entry 18 of Schedule "A " of the Act and not the component parts/accessories to the electrical appliance. If the component parts/accessories are sold as a composite part of the electrical appliance then it can be termed as an electrical appliance and chargeable to tax as a whole but if the component parts/accessories are sold separately, they cannot be termed as electrical appliances so as to fall within entry 18 to Schedule "A" of the Act. Wherever the Legislature intended to charge component parts under Schedule "A" it specifically mentioned the same against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrumental means, aid, or appurtenance; a thing applied or used as a means to an end, either independently or subordinately; something applied or used directly." It was concluded by their Lordships as under: "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per to know what a fluorescent tube is and what service it is expected to render." Thereafter it was concluded 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. The object of fluorescent tube is to dispel darkness. If fluorescent can dispel darkness without its accessories, i.e., choke and starter then the same would be an electrical appliance. If it was incapable of dispelling darkness without the choke and starter then it was not an electrical appliance. It was held that standing alone the fluorescent tube, choke and starter would be merely different parts of the electrical appliance and, therefore, would not be covered under entry 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it is without a starter and a choke, can be called 'electrical appliance'. In other words, if the object of fixing the fluorescent tube is to dispel darkness and to obtain fluorescent light, and if this object is served only by the combined action of starter, choke and fluorescent tube, then all the components, which contribute to the combined action and to the achievement of the object would constitute an appliance. But standing alone all of them would be merely different spare parts of that appliance." No exception can be taken to the reasoning given in this judgment. Accordingly, we fully concur with the reasoning adopted by their Lordships of the Gujarat High Court in Star Radio Electric Co.'s case [1971] 27 STC 367 and adopt the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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