All electrical goods, do 8 paise instruments, apparatus and in the appliances including fans rupee and lighting bulbs electrical earthenware and procelain and all other accessories.
38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957?
battery cells.
The Board has examined the issue and is of the view that dry battery cells would be of two types 1 .
For this reason, there are cross appeals by the Union Carbide India Ltd, and the State relating to the period prior to 1976 amendment.
38 and number at the higher rate under Entry Nos.
The assessee companytends for taxing of these articles at the lower rate under Entry No.
3 and the arc carbons are taxable under Entry No.
The rate of tax would depend on the rate leviable on the goods for which they are labelled as being an accessory.
3 or Entry No.
38 at a lesser rate.
Hence these appeals by special leave.
Representation dated 27.9.1976 from M s Indo National Limited, Nellore The trade has requested the Board to clarify be rue of tax applicable to dry battery cells.
Sub Andhra Pradesh General Sales Tax Act, 1957 Rate of tax on dry battery cells Clarification issued.
The revisions filed by the assessee have been dismissed by the High Court.
4 or Entry No.
38 except only those which are specified for use in transistors, which alone are taxable under Entry No.
The companynected matters are similar and are disposed of in terms of this judgment.
3 or 4.
Whether the arc carbons manufactured by the assesses are exigible to tax under Entry No.
In the case of transistor batteries, they would be subjected to tax as accessories of radious Those that are number labelled for special use, such dry cells would be liable 1st Schedule to the Andhra Pradesh General Sales Tax Act 1957, i.e. Electrical Goods liable to tax at 8 at the point of 1st sale in the State.
The two question answered by the High Court relate to the assessment years 1968 69 and 1969 70 which are Whether dry cell batteries manufactured by the assessees are exigible to tax under Entry No.
The Tribunal held that the dry cell batteries are taxable under Entry No.
The only argument on behalf of the assessee is that the carbon is used up and, therefore, it cannot be an accessory of the equipment specified in Entry No.
Those labelled for a special use such as transistor batteries.
38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957?
All the appeals are companysidered together since they involve for decision the companymon question of taxability of dry cell batteries.
We shall first companysider the question relating to arc carbons.
On this basis, the assessee claims that arc carbon used in the equipment is taxable under Entry No.
The relevant entries with reference to which the above questions are to be decided, Wireless reception At the point 12 paise instruments and apparatus, of first sale in the radios,and radio hones, in the state rupee electrical valves, accum ulators, amplifiers and loud speakers and spare parts and accessories thereof.
Cinematographic equipment do 12 paise including cameras, projectors in the and sound recording and rupee reproducing equipment lenses, film and parts and accessories required for use therewith.
S. VERMA, J. These appeals by special leave are against the judgment dated 5.2.1976 in Tax Revision Case Nos.
18 and 19 of 1975, by the High Court of Andhra Pradesh.
