K C ENGINEERING WORKS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) A common question arises in these two T.R.Cs. The petitioners are the manufacturers of certain components of electrical fans. The petitioner in T.R.C. No. 41 manufactures shafts and lower sockets among other things, while the petitioner in T.R.C. No. 42 manufactures mesh guards and clamps. The petitioners case was that the goods manufactured by them should be charged as general goods and not as part of electrical fans.

(2.) Parts of electrical fans fall under entry 38(iii) of the First Schedule to the Andhra Pradesh General Sales Tax Act. The relevant entry reads as follows : > (1) (2) (3) ----------------------------------------------------------------------- "38. All kind of electrical goods, At the point of 8 paise in instruments, apparatus and first sale in the rupee." appliances, that is to say :- the State. (i) ............. (ii) ............ (iii) electrical fans, lighting bulbs, torches, fluorescent tubes and their fittings, like chokes and starters and other parts and accessories thereof.

(3.) The first contention of Mr. Suryanarayana Murthy, the learned counsel for the petitioners, is that entry 38(iii) does not include parts or accessories of electrical fans. According to him, the words "and other parts and accessories thereof" occurring in entry 38(iii) refer to and are confined to the parts and accessories of fluorescent tubes only. The learned counsel emphasises the language of entry 38(iii) to contended that the parts and accessories of electrical fans, lighting bulbs and torches were not intended to be included in the said entry. We are unable to agree.