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TMI Blog1982 (11) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... herein. The first enquiry in such a case ought to be, what is a spark plug and what is its function? The Tribunal has held on the basis of the material placed before it that the spark plug is a fitment for conducting high ignition current from a storage battery or a magnet in the combustion chambers of an engine cylinder for conducting high ignition current in the form of an are jumping between two electrodes which ignite the airfuel-mixture in the engine cylinder. In short, the spark plug is used in every internal combustion engine, whether it is automobile or any other form of internal combustion engine, for creating spark to ignite the fuel within the chamber. For this purpose a gap is provided between two electrodes, one of which is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59, which is almost identical to the entry, with which we are concerned herein. In Jupiter Battery Works v. Commissioner. Sales Tax, Uttar Pradesh [1973] 31 STC 80, the Allahabad High Court has held that batteries used in motor vehicles are not electrical goods. In Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378 (SC), the Supreme Court was considering a question whether are carbons used mainly in projectors in cinemas fall within entry 4 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. Entry 4 read as follows: "Cinematographic equipment, including cameras, projectors, and sound recording and reproducing equipment lenses, films and parts and accessories required for use therewith." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon which the Commercial Tax Officer's order was revised by the Deputy Commissioner. For the above reasons, we hold that the spark plugs cannot be brought under entry 38 as it read at the relevant time and, if so, they must necessarily be taxed as general goods. We may also state here that in 1976 entry 38 has been substituted altogether making it very elaborate. Spark plugs are now placed expressly under a new entry, viz., entry 138, introduced simultaneously. If spark plugs are essentially electrical goods, one would expect the legislature to have included them in entry 38 while recasting the same in 1976. Of course, this is only one way of looking at the matter and it is clear that we are not basing our decision on this subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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