Beg, J. - (1.) The short question before us in these appeals by special leave, is whether sales of Arc Carbons; known as 'Cinema Arc Carbons", manufactured by the appellant Company, were rightly subjected to sales tax for two assessment years 1965-66 and 1966-67 on the ground that they fall under entry No. 4 of the Ist Schedule of the Andhra Pradesh General Sales Tax Act, 1957, (hereinafter referred to as Rs. the Act'). This entry reads as follows:"Cinematographic equipment, including cameras, projectors, and sound recording and reproducing equipment lenses, films and parts and accessories required for use therewith."
(2.) As indicated above, the very name of the Arc carbons, as commercial commodities, seems to attach the word "Cinema" to them because of the use to which they are generally put. The High Court referred to the fact that the appellants had not produced their account books to show that they had been purchased by person other than those who ran cinemas or for any other use. Of course, it is very difficult to identify a taxable commodity merely by the use to which it may be put. Nevertheless, it appears that the entry under consideration links the taxable object with its general or ordinary use. The taxing authorities were, therefore, compelled to consider the use which is generally made of the arc carbons. They had concluded that the common or ordinary use of the arc carbons was that they exuded the powerful light cast, through the projectors, on cinema screens.
(3.) It was pointed out that the Sales Tax Appellate Tribunal, the final departmental authority under the Act, had allowed an application for adducing expert evidence to determine the question whether arc carbons manufactured by the appellant company could be covered by the entry under consideration. It, however, appears that, before further evidence could be taken, at the appellate stage, on the subject, a decision of the Andhra Pradesh High Court, in State of Andhra Pradesh v. Smt. Nidmarthi Saraswathi Devi, T. R. C. No. 26 of 1962 (Decided on 9-8-1963 Andh Pra) was brought to the notice of the Tribunal. There, the High Court had held that such are carbons are covered by the 4th entry in the Ist Schedule of the Act. Hence, the Tribunal dismissed the appeal without taking further evidence.;