JUDGMENT

BEG, J.:—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 `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 ge