A fluorescent tube without a choke and a starter is not a domestic electrical appliance within the meaning of entry 52 of Schedule B to the Bombay Sales Tax Act, 1953 (amended), if a starter and a choke are found essential for obtaining the desired service.

The judgment of the court was delivered by

MEHTA, J. - The Gujarat Sales Tax Tribunal has in this matter referred the following question to this court for its opinion :

"Whether a fluorescent tube without its accessories, namely, choke and starter, is a domestic electrical appliance within the meaning of entry 52 of Schedule B to the Bombay Sales Tax Act, 1953 (amended) ?"

2. The question arises in this manner. The applicants M/s. Star Radio Electric Co. are the dealers in electrical goods, radios etc. During the assessment period from 1st January, 1959, to 31st December, 1959, they are found to have sold some fluorescent tubes without chokes and starters. The concerned Sales Tax Officer held that the tubes thus sold without chokes and starters are covered by entry 52 of Schedule B to the Bombay Sales Tax Act, 1953, which is found in the following terms :

"Domestic electrical appliances other than torches, torch cells and filament lighting bulbs."

Being aggrieved by this decision of the Sales Tax Officer, the applicants-assessees preferred an appeal before the Assistant Commissioner but failed there. Therefore, they approached the Deputy Commissioner, Sales Tax, in revision and having failed there also they approached the Tribunal in revision. The Tribunal held that since the main component of the appliance is the tube, which gives light, the tube without starter and choke can be described as a domestic electrical appliance contemplated by entry 52. Being aggrieved by this decision of the Tribunal, the applicants-assessees have preferred this reference in which the above-quoted question is referred to this court.

3. We find that the form in which the question is referred to us makes a presumption that choke and starter are accessories to the tube which gives fluorescent light but considering the contentions raised by the parties, the real question which arises to be considered is as under :-

"Whether the fluorescent tube without a choke and a starter is a domestic electrical appliance within the meaning of entry 52 of Schedule B to the Bombay Sales Tax Act, 1953 (amended) ?"

We have accordingly referred the question. We have already quoted above the contents of entry 52 of Schedule B to the Bombay Sales Tax Act, 1953. Looking to this entry it is obvious that what we are first called upon to consider is what is "domestic electrical appliance". So far as this reference is concerned, there is a no dispute as regards the fact that the appliance in question is a domestic appliance. We, therefore, need not consider the meaning and impact of the word "domestic". It is, however, necessary to consider what is "electrical appliance". Here also the word "electrical" does not present us with any difficulty because it is an admitted position that the appliance, which renders service with the aid of electric energy, is an "electrical appliance". There is no dispute that the article in question can render service only with the aid of electric energy. In these circumstances, the dispute centres round the meaning of the word "appliance". If we can be clear about the meaning which can be attributed to this word, there would be no difficulty in considering whether a fluorescent tube without a starter or a choke, can be considered as an "appliance". Now the dictionary meaning of the word "appliance", as found in the Oxford Dictionary, is "a thing applied as a means to an end, apparatus". The dictionaries also explain the word as meaning "instrument", "device". We further find by reference to Blackie's Judicial Dictionary that the word "appliance" is defined as under at page 127 :

"Appliance : Refers to machinery and all instruments used in operating it, and is to be distinguished from the word 'materials' which includes everything of which anything is made. Things applied to or used as a means to an end, Robert v. City of Los Angeles (61 P. 2nd 323, 330; 7 Cal. 2nd 477). An 'appliance' is a mechanical thing, a device or apparatus, One Bl