ivil Appeal Nos
630 631 of 1971
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
V section Desai Mrs Vimla Markandeyulu and G N Rao for the Appellant
P 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 company were rightly subjected to sales tax for two assessment years 1965 66 and 1966 77 on the ground that they fall under entry No 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 562 lenses films and parts and accesories required for use their with As indicated above the very name of the Arc Carbons as commercial commodities seems to attach the word Cinema to them because of the use to which they are generally put
The High Court referred to the fact that the appellants had not produced their account books to show that they had been purchased by persons other than those who ran cinemas or for any other use
Of course it is very difficult to identify a taxable commodity merely by the use to which it may be put
Nevertheless it appears that the entry under consideration links the taxable object with its general or ordinary use
The taxing authorities were therefore compelled to consider the use which is generally made of the arc carbons
They had concluded that the common or ordinary use of the arc carbons was that they exuded their power foul light cast through the projectors on cinema screens
It was pointed out that the Sales Tax Appellate Tribunal the final departmental authority under the Act had allowed an application for adducing expert evidence to determine the question whether arc carbons manufactured by the appellant company could be covered by the entry under consideration
It however appears that before further evidence could be taken at the appellate stage on the subject a decision of the Andhra Pradesh High Court in the State of Andhra Pradesh vs Srimathi Nidmarthi Saraswathi Devi1 was brought to the notice of the Tribunal
There the High Court had held that such arc carbons are covered by the 4th entry in the 1st Schedule of the Act
Hence the Tribunal dismissed the appeal without taking further evidence
In the High Court two decisions cited on behalf of the appellants were Deputy Commissioner of Commercial Taxes Madhurai Division Madhurai vs Ravi Auto Stores2 and State of Madras vs Indian oxygen Ltd 3
The High Court pointed out that in both these cases what was decided was whether welding electrodes considered by themselves were electrical goods falling within entry 41 of Schedule 1 of the Madras General Sales Tax Act
It was held in these cases that they were only copper rods which were melted by electrical power in the process of welding
Neither the use of the term electrode to describe them suggesting a connection with electricity nor their utilisation in a process involving application of electrical power could convert them into electrical goods as contemplated by the entry in the Madras Act
The High Court rightly observed that these decisions had no bearing whatsoever upon the very different entry in a schedule of an entirely different Act of a different State
The same question has been argued before us with the help of some more cases to which the same criticism applies
The additional cases cited before us were Pashabhai Patel  CoP Ltd vs Collector of Sales Tax Maharashtra State4 where it was held a tractor 1 TRC No 26 of 2962 decided on 9th August 1963 2 1968 22 STC 172 Madras 3 1968 22 STC 476 Madras 4 1964 15 STC32
563 is not agricultural machinery within the meaning of entry 9 in Schedule of the Bombay Sales Tax Act 1953 Agrawal Brothers vs Commissioner of Sales Tax Madhya Pradesh1 where it was also held that a tractor which is nothing but a self propelled vehicle capable of pulling a load or traction does not acquire the character of agricultural machinery or implement merely because when used on agricultural land it is used also to draw certain agricultural implements like a plough The State of Mysore vs Mores India Ltd2 where it was held that a typewriter ribbon is not an essential part of a type writer so as to attract the tax under entry 18 of the second schedule to the Mysore Sales Tax Act 1957 Commissioner Sales Tax U P v Free India Cycle Industries3 where it was held that rexine saddle covers used also for bicycle seats are not covered by entry No 34 introduced by Section 3A of the UP Sales Tax Act 1948 as modified subsequently which read bicycles tricycles cycle rickshaws and perambulators and parts and accessaries thereof other than tyres and tubes The Madhya Pradesh State Co operative Marketing Society Jabalpur vs The Commissioner of Sales Tax MP Indore4 where it was held that oil engines and pumps which are not known in the commercial world as agricultural machinery could not be covered by an entry meant for goods sold for agricultural purposes simply because some of them are also sold to agriculturists for agricultural purposes
We do not think that any useful purpose is served by multiplying cases relating to entries which are so very different and could have only a very remote hearing if any upon any reasoning which could be adopted to support the submission that the arc carbons under consideration here fall within the relevant entry 4 of Schedule 1 of the Act
The meaning of this entry can only be satisfactorily determined in the light of the language of the entry itself considered in the context in which it occurs
The entry No 4 occurs in a schedule in which descriptions of goods to be taxed indicate that the expression required for use there with has been employed for equipment or accessories connected with the main purpose
For instance in entry No 5 the expression occurs at the end as follows Photographic and other cameras and enlargers films and plates paper and cloth and other parts and accessories required for use therewith
Apparently the deciding factor is the predominant or ordinary purpose or use
It is not enough to show that the article can be put to other uses also
It is its general or predominant user which seems to determine the category in which an article will fall
The first entry in the schedule relates to motor vehicles and includes component parts of motor vehicles and articles including batteries adapted for use as parts and accessories of motor vehicles but excludes certain other articles by putting in the words not being such articles as are ordinarily also used for other purposes than as 1 1965 16 STC 860
2 1970 26 STC 87
3 1970 26 STC 428
4 1971 27 STC 45
564 part and accessories of motor vehicles
Entry No 2 relating to refrigerators air conditioning plants covers also component parts thereof
Again entry No 3 for wireless reception instruments and apparatus includes electrical valves accumulators amplifiers and loud speakers and spare parts and accessories thereof  
The words parts thereof are used in several entries such as entry No 6 for clocks time pieces and watches entry No 10 for dictaphones and other similar apparatus for recording sound and entry No 11 for sound transmitting equipment such as telephones and loud speakers
our object in indicating the nature of entries amdist which entry No 4 occurs is to show that some precision has been attempted in making the entries
When it was intended to confine the entry to particular gadgets and parts thereof the entry said so
Of course even where an entry relates to parts manufactured for use for a particular kind of instrument of gadget only the article manufactured to serve as a part of a particular kind of apparatus would not cease to be covered by the intended entry simply because a purchaser makes some other use of it
We have to find the intention of the framers of the schedule in making the entry in each case
The best guide to their intentions is the language actually employed by them
We find that the term accessories is used in the schedule to describe goods which may have been manufactured for use as an aid or addition
A sense in which the word accessory is used is given in Webster s Third New International Dictionary as follows all objects or device that is not essential in itself but that adds to the beauty convenience or effectiveness of something else
Other meanings given there are supplementary or secondary to something of greater or primary importance additional any of several mechanical devices that assist in operating or controlling the tone resources of an organ Accessories are not necessarily confined to particular machines for which they may serve as aids
The same item may be an accessory of more than one kind of instrument
It will be noticed that the entry we have to interpret includes parts as well as accessories which are required for use in projectors or other cinematographic equipment
We think that the Andhra Pradesh High Court correctly held that the main use of the arc carbons under consideration was duly proved to be that of production of powerful light used in projectors in cinemas
The fact that they can also be used for search lights signalling stage lighting or where powerful lighting for photography or other purposes may be required could not detract from the classification to which the carbon arcs belong
That is determined by their ordinary or commonly known purpose or user
This as already observed by us is evident from the fact that they are known as cinema arc carbons in the market
This finding was enough in our opinion to justify the view taken by the Andhra Pradesh High Court that the goods under consideration are covered by the relevant entry No 4
Consequently we dismiss these appeals with costs
VPS Appeals dismissed


Summary:
Entry 4 of the I Schedule of the Andhra Pradesh General Sales Tax Act 1957 reads Cinematographic equipment including parts and accessories required for use therewith
on the question whether Arc Carbons known as Cinama Arc Carbons  manufactured by the appellant fall under the entry and their sales were there fore rightly subjected to sales tax
 HELD The meaning of an entry can only be satisfactorily determined in the light of the language of the entry itself considered in the context in which it occurs
and cases relating to totally different entries will have only a very remote bearing
Entry 4 occurs in a Schedule of taxable goods
When it was intended to confine an entry to particular gadgets and parts thereof  the entry said so
Entry 4 however includes parts  as well as accessories 
The term accessories  is used to describe goods which may have been manufactured for use as an aid or addition to particular machines though they may serve as aids to other kinds of instruments also
But this entry and other entries use the expression required for use therewith 
The description of the goods in these entries indicates that the expression has been employed for equipment or accessories connected with the main purpose
Therefore it is its general of predominant use that determines the category in which an article will fall
563D F G 564B C In the present case the main use of Arc Carbons was proved to be that of production of powerful light used in projectors in Cinemas
The fact that they can also be used for other purposes such as for search lights etc will not detract from their classification under Entry 4
The classification is determined by their ordinary or common known purpose or user which is evident from he fact thy are known as cinema Arc Carbons  in the market
564 F H