| Entry 4 of the I Schedule of the Andhra Pradesh General Sales Tax Act, 1957, reads: Cinematographic equipment including. parts and accessories required for use therewith. |
| on the question whether Arc Carbons, known as 'Cinama Arc Carbons ' manufactured by the appellant fall under the entry and their sales were, there fore, rightly subjected to sales tax. |
| ^ HELD: The meaning of an entry can only be satisfactorily determined in the light of the language of the entry itself considered in the context in which it occurs. |
| and cases relating to totally different entries will have only a very remote bearing. |
| Entry 4 occurs in a Schedule of taxable goods. |
| When it was intended to confine an entry to particular gadgets and 'parts thereof ' the entry said so. |
| Entry 4, however, includes 'parts ' as well as 'accessories '. |
| The term 'accessories ' is used to describe goods which may have been manufactured for use as an aid or addition to particular machines, though, they may serve as aids to other kinds of instruments also. |
| But, this entry and other entries use the expression 'required for use therewith '. |
| The description of the goods in these entries indicates that the expression has been employed for equipment or accessories connected with the main purpose. |
| Therefore, it is its general of predominant use that determines the category in which an article will fall. |
| [563D F, G; 564B C] In the present case, the main use of Arc Carbons was proved to be that of production of powerful light used in projectors in Cinemas. |
| The fact that they can also be used for other purposes such as for search lights etc., will not detract from their classification under Entry 4. |
| The classification is determined by their ordinary or common known purpose or user which is evident from he fact thy are known as 'cinema Arc Carbons ' in the market. |
| [564 F H] |
|
|
