1970 (11) TMI 89 - HC - VAT and Sales Tax

Issues Involved:
1. 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 (amended).

Issue-wise Detailed Analysis:

1. Definition and Scope of "Domestic Electrical Appliance":
The primary issue revolves around the interpretation of entry 52 of Schedule B to the Bombay Sales Tax Act, 1953, which describes "Domestic electrical appliances other than torches, torch cells and filament lighting bulbs." The court was tasked with determining whether a fluorescent tube without its accessories (choke and starter) falls within this category.

The court noted that the term "domestic electrical appliance" is not disputed to mean an appliance used in the home and operated by electricity. The challenge was to define "appliance." The Oxford Dictionary defines "appliance" as "a thing applied as a means to an end, apparatus," while Blackie's Judicial Dictionary and Corpus Juris Secundum provide similar definitions emphasizing the utility and functionality of the device as a means to achieve a specific purpose.

2. Functional and Utility Aspect of an Appliance:
The court emphasized that an appliance must serve a purpose and be a means to an end. If a device does not serve its intended function, it ceases to be an appliance. The court referred to an American case, Honakar v. Pocatalico District Board of Education, to highlight that an appliance's utility is crucial to its definition.

3. Role of Accessories (Choke and Starter) in Fluorescent Tubes:
The court examined the function of a fluorescent tube and the roles played by the choke and starter. The fluorescent tube emits light when electric energy is supplied, but the starter and choke are essential for initiating and regulating this process. The starter supplies the initial current, and the choke regulates it to prevent the tube from burning out.

The Tribunal had previously held that the tube itself could be considered an appliance even without the choke and starter, as these are merely accessories. However, the court found that the Tribunal did not provide a definitive finding on the essentiality of these components.

4. Integrated View of the Appliance:
The court concluded that to classify an article as an appliance, it must be capable of rendering the desired service. If a fluorescent tube cannot function without a starter and choke, it cannot be considered an appliance on its own. The court stated that all components contributing to the desired function (dispelling darkness and providing light) must be considered together.

5. Hypothetical Consideration and Final Decision:
In the absence of a clear finding from the Tribunal on the role of the starter and choke, the court answered the question hypothetically. If the starter and choke are essential for the fluorescent tube to provide light, then the tube alone cannot be considered a domestic electrical appliance under entry 52. Conversely, if the tube can function without these accessories, it would fall within the entry.

Conclusion:
The court concluded that the classification depends on whether the starter and choke are essential for the tube's function. If they are, the tube alone is not an appliance under entry 52. If they are not essential, the tube qualifies as a domestic electrical appliance. The reference was disposed of accordingly, with costs awarded to the applicant-assessee.

Reference answered accordingly.

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