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, were as follows:

"3. Wireless reception At the point of first 12 paise in the instruments and sale in the State rupee apparatus, radios,and radio gramophones, electrical valves, accumulators,amplifiers and loudspeakers and spare parts and accessories thereof. 4. Cinematographic -do- 12 paise in the equipment including rupee cameras, projectors and sound recording and reproducing equipment, lenses, films and parts and accessories required for use therewith. * * * 38. All electrical goods, -do- 8 paise in the instruments, apparatus rupee and appliances including fans and lighting bulbs, electrical earthenware and porcelain and all other accessories."

The assessee contends for taxing of these articles at the lower rate under Entry 38 and not at the higher rate under Entry 3 or Entry 4.

(3) WE shall first consider the question relating to "arc carbons". The only argument on behalf of the assessee is that the carbon is used up and, therefore, it cannot be an accessory of the equipment specified in Entry 4. On this basis, the assessee claims that arc carbon used in the equipment is taxable under Entry 38 at a lesser rate. The High court following its earlier decision held that arc carbons manufactured by the assessee were assessable under Entry 4 and not Entry 38. That view of the Andhra Pradesh High court has been approved by this court in Annapurna Carbon Industries Co. v. State of A. P. and it was held that arc carbons fell within Entry 4 of the First Schedule to the Act. It was held by this court that:

"THE meaning to this entry can only be satisfactorily determined in the light of the language of the entry itself considered in the context in which it occurs. The Entry No. 4 occurs in a schedule in which descriptions of goods to be taxed indicate that the expression required for use therewith has been employed for equipment or accessories connected with the main purpose. For instance, in Entry No. 5, the expression occurs at the end as follows: Photographic and other cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith. Apparently, the deciding factor is the predominant or ordinary purpose or use. It is not enough to show that the article can be put to other uses also. It is its general or predominant user which seems to determine the category in which an article will fall. * * * Again, Entry No. 3 for wireless reception instruments and apparatus includes electrical valves, accumulators, amplifiers and loudspeakers and spare parts and accessories thereof. The words parts thereof" are used in several entries, such as Entry No. 6 for clocks, timepieces and watches, Entry No. 10 for dictaphones and other similar apparatus for recording sound, and Entry No. 11 for sound trans