DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM Vs. ANAND WIRE AND ALLIED INDUSTRIES

JUDGEMENT

(1.) THE point debated in these tax revision cases is whether the assessment to sales tax has to be made at 7 per cent. under item 26 of the First Schedule to the Kerala General Sales Tax Act or should be done under the more favourable rate of taxation to the assessee under the multi-point scheme of taxation sanctioned by section 5 of the Act.

(2.) THE Sales Tax Appellate Tribunal, reversing the decisions of the Appellate Assistant Commissioner and the Sales Tax Officer, found in favour of the assessee that the assessment should be under section 5 of the Act. THE department has filed these tax revision cases.

(3.) COUNSEL for the assessee drew our attention to the Supreme Court decision in Annapurna Carbon Industries Co. v. State of Andhra Pradesh ([1976] 37 S. T. C. 378 (S. C. ). ). But the facts disclosed and the entry which fell for consideration are quite different and the decision as such has no application. What was observed by the Supreme Court was that the term "accessories" was used in the schedule to described goods which may have been manufactured for use as an aid or addition. A sense in which the word "accessory" is used was given in Webster's New International Dictionary. This was relied on by the court. It was pointed out that accessories are not necessarily confined to particular machines for which they serve as aids. Even with this ruling of the Supreme Court, at the utmost we may be able to hold that stay-wires can be regarded as "accessories". But we still are unable to hold that they are accessories to "electrical goods", as we cannot regard the electric posts as such.