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 revisio