JUDGMENT

J.S. VERMA, J.

(1) THESE appeals by special leave are against the judgment dated 5/2/1976 in Tax Revision Cases Nos. 18 and 19 of 1975 by the High court of A. P.. The two questions answered by the High court relate to the assessment years 1968-69 and 1969-70 which are:

(1 Whether dry cell batteries manufactured by the assessees are exigible to tax under Entry 3 or Entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957?

(2 Whether the arc carbons manufactured by the assessees are exigible to tax under Entry 4 or Entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957?

The tribunal held that the "dry cell batteries" are taxable under Entry 38 except only those which are specified for use in transistors, which alone are taxable under Entry 3; and the "arc carbons" are taxable under Entry 4. The revisions filed by the assessee have been dismissed by the High court. Hence these appeals by special leave. The connected matters are similar and are disposed of in terms of this judgment.

(2) THE relevant entries with reference to which the above questions are to be decided, at the material time, wer