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TMI Blog1970 (3) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ver as electrical accessories falling under item 37 of the First Schedule to the Act. The case of the petitioner throughout has been that the goods in question, viz., wooden casings, reapers and "gattis" fall within the category of general goods which are liable to be taxed at the rate of 2 per cent. only. This contention of his was overruled by all the authorities below holding that the goods in question come within the meaning of "all other accessories" mentioned in item 37. To appreciate the question involved, it is necessary to see what item 37 specifies; "All electrical goods, instruments, apparatus and appliances including fans and lighting bulbs, electrical earthenware and porcelain and all other accessories." The above items are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a double ended grinding machine, which was nothing more than an electrical motor, at either end of the shaft of which, grinding wheels were fitted for sharpening tools. It could not be worked except with the use of electricity and, therefore, the machine came within the meaning of "electrical goods". That decision does not at all assist the petitioner nor does it help us in determining the scope of the expression "all other accessories". Whether the goods in question fall within the expression "all other accessories" depends upon the fact whether they play an essential part or not in laying the wiring and in the distribution system. Veeraswami, J., (as he then was) speaking for the Division Bench in Deputy Commissioner of Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arily understood. The meaning of the word "accessories" as given in Oxford English Dictionary, Vol. I, A-B, is: "A. 1. Of things: coming as an accession; contributing in an additional and hence subordinate degree; additional, extra, adventitious. B. 1. An accessory thing; something contributing in a subordinate degree to a general result or effect; and adjunct or accompaniment." In Webster's New Twentieth Century, Second Edition, Vol. I, it is defined: "1. Something extra; thing added to help in a secondary way. 2.. * * * 3.. Equipment, usually demountable and replaceable, for convenience, comfort, safety or completeness, as the accessories of an automobile." In Webster's New International Dictionary (unabridged), it is defined as "an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifications and special conditions shall be followed. Clause 3 refers to the system of wiring and the wiring must be done on the distribution system, with main and branch distribution boards at convenient centres and without isolated fuses. The reapers are used for laying the wires on them and also for covering the wires. The wooden casings are used as switch-boards for fixing the switches for lights and fans. Clause 10(5)(g) of the said Manual provides that the wooden casings shall be strongly made, well finished with dovetailed corners and shall be painted, varnished or polished. Clause II of appendix IV prescribes: "(1) A teakwood box extending through the whole thickness of the wall shall be buried in the wall and the casings or conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rical wiring cannot be made without the use of these goods (sic) would not contribute to the safety and effective use of the power. So far as the other item "gattis" are concerned, they are small wooden pegs to be driven into the walls for the purpose of fixing switch-boards or casings. These "gattis" are used not only for fixing switch-boards, but are also commonly used for all other fixtures. Therefore "gattis" do not fall within the scope of the expression "all other accessories of electrical goods." In the result, we hold that wooden casings and reapers fall within the meaning of the expression "all other accessories" and that "gattis" do not fall within the scope of the expression "all other accessories". Therefore, to the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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