Appeals by Special Leave from the Judgment and order dated the 19 1 1970 of the Andhra Pradesh High Court in Tax Revision Cases Nos 46 and 47 of 1969.
S. Desai, Mrs. Vimla Markandeyulu and G. N. Rao for the Appellant.
The first entry in the schedule relates to motor vehicles and includes companyponent parts of motor vehicles and articles including batteries adapted for use as parts and accessories of motor vehicles.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
Ram Reddy and P. P. Rao for the Respondents.
The Judgment of the Court was delivered by BEG, J. The short question before us in these appeals by special leave, is whether sales of Arc carbons, known as Cinema Arc Carbons, manufactured by the appellant companypany, were rightly subjected to sales tax for two assessment years 1965 66 and 1966 77 on the ground that they fall under entry No.
630 631 of 1971.
4 of the 1st Schedule of the Andhra Pradesh General Sales Tax Act, 1957, hereinafter referred to as the Act .
This entry reads as follows Cinematographic equipment, including cameras, projectors, and sound recording and reproducing equipment lenses films and parts and accesories required for use their with As indicated above, the very name of the Arc Carbons, as companymercial companymodities, seems to attach the word Cinema to them because of the use to which they are generally put.
