1979 (7) TMI 214

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..... The assessee is a limited company dealing in various items relating to hearing-aids. It obtained an import licence for import of hearing-aids. The assessee imported dry-cells from Japan for this purpose. In the battery, it has been mentioned on one side "for hearing-aids " and on the other side "for use in transistors". The assessing authority took the view that the dry batteries sold by the ass .....

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..... sories for hearing-aids. In this view, the battery cells sold by the assessee were not taken to be accessories to electrical hearing-aids and they were held to be taxable. It is this order of the Board of Revenue that is now questioned in this tax case. Item 41 of the list of exemptions grants a complete exemption with reference to "sale of electrical hearing-aids and accessories by any dealer". .....

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..... e hearing-aids could not be made use of. The assessing authorities assessed the turnover in dry-cells as if they were electrical goods. The refusal to grant exemption was apparently on the ground that those dry-cells could also be used for other purposes. This Court pointed out that, as the hearing-aids could not be made use of without these dry-cells, they were accessories of electrical hearing-a .....

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