JUDGMENT
M.B. Shah, J.
1. Under section 69 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the Sales Tax Act“), the Gujarat Sales Tax Tribunal has referred the following question for our decision :
“Whether, in the facts and circumstances of the case the Tribunal was justified in holding that the sales of strips made by the applicant during the assessment period are covered under entry 92 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969 and not under entry 41 thereof ?”
2. The aforesaid question arises for decision on the basis of the judgment rendered by the Tribunal in Revision Application No. 42 of 1982 decided on February 27, 1984. The applicant had filed the aforesaid revision application contending that the applicant is a registered dealer under the Sales Tax Act and is carrying on business of selling strips (pattis) for electric tubes. Admittedly, the said strips are used for fixing fluorescent tubes. These strips are sold without doing wiring work. They are used only for the purpose of fixing fluorescent tubes on the wall. It was contended on behalf of the applicant that, these strips should be considered as electrical goods covered by entry 41 of Schedule 11, Part A, to the Sales Tax Act. As against this, it was held by the Assistant Commissioner of Sales Tax that the strips in question are fixtures or accessories for fluorescent tubes and is exclusively used for fixing tubes. The Tribunal, after hearing the learned advocates for the parties at length, arrived at the conclusion that, on a plain reading of the words used in entry 92, the articles, namely, fluorescent tubes, chokes, starters, fixtures and fittings and accessories are individual items or goods as enumerated in entry 92 and the sales thereof would be covered by the said entry. The Tribunal also negatived the contention that strips without adaptor and wiring need not be held to be a fixture or fitting of the fluorescent tube and should be excluded from entry 92. After considering the contentions raised by the learned advocate for the applicant, the Tribunal confirmed the order passed by the taxing authorities and dismissed the revision application.
3. For deciding the contention whether strips in question would be covered by entry 41 or 92, we would first refer to the said entries.
4. Entry 41 reads as under :
“Electrical goods (other than those specified in entry 92 in this Schedule) not being machinery used in the manufacture of goods and spare parts and accessories of such machinery.”
5. This entry covers all electrical goods except the goods specified in entry 92 and electrical goods not being machinery used in the manufacture of goods and spare parts and accessories of such machinery. Hence, electrical goods, which are mentioned and covered by entry 92 are specifically excluded. Reading entry 92, it would be apparent that fluorescent tubes including chokes, starters, fixtures and fittings and accessories are covered by entry 92. This would be clear from entry 92 which is as under :
“Domestic electrical appliances including electric fans and fluorescent tubes (including chokes, starters, fixtures and fittings and accessories) and other parts appertaining to such appliances but excluding bulbs.”
6. From this entry, it is apparent that it provides for levy of sales tax on (1) electrical appliances, (2) electric fans, (3) fluorescent tubes including chokes, starters, fixtures and fittings and accessories, and (4) other parts appertaining to such appliances. The electric bulbs are specifically excluded.
7. It is undisputed that strips produced by the applicant are used only for the purpose of fixing fluorescent tubes and are not used for any other purpose. Before fixing tubes, strips produced by the applicant are required to be fixed on the wall. Thereafter, other accessories of the tubes including wiring, chokes, starters are attached for the purpose of fluorescent tubes. Therefore, strips in question are fittings of fluorescent tubes. The use of the words “fixtures and fittings and accessories” suggests that the expression is intended to refer to articles or things which are fitted or fixed or attached or are auxiliary to the fluorescent tubes. Hence, strips in question would be covered by entry 92.
8. Further, it is well-established that while interpreting the entries in the sales tax legislation, the words used in the entries must be construed normally as they are understood in the common parlance, that is in the sense which people conversant with the subject-matter with which the statute is dealing would attribute to it. No one dealing in electric goods would say that only strips are electrical goods. Hence, it cannot be said that strips would be covered by entry 41.
9. However, Mr. Pathak, learned advocate appearing on behalf of the applicant, submitted that by entry 92 fluorescent tubes as a whole, i.e., fluorescent tubes including chokes, starters, fixtures and fittings and accessories are covered and not any parts of the fluorescent tubes separately. For this purpose, he relied upon the decision of this Court in Star Radio Electric Co. v. Commissioner of Sales Tax [1971] 27 STC 367. In the case of Star Radio Electric Co. [1971] 27 STC 367 (Guj) the court dealt with the question 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. Entry 52 considered by the court was as under :
“Domestic electrical appliances other than torches, torch cells and filament lighting bulbs.”
10. In the context of the aforesaid entry, the court discussed the meaning of word “appliance” and held that an appliance is quite distinct from “materials” from which it is made and an appliance as an apparatus, device or instrument, is “a means to an end”. The court, after considering the meaning of fluorescent tube, arrived at the conclusion that without the aid of a starter and a choke the glass tube containing fluorescent powder cannot serve as a means to obtain light having coloured luminosity and in that context it held that in order to bring a particular article within the meaning of the word “appliance”, the article should be capable of rendering the desired service. The court held that fluorescent tube without starter and choke cannot render service and, therefore, it would not be covered by entry 52 quoted above.
11. In our view, the aforesaid judgment would have no bearing in interpreting entry 92. In the present case, entry 92 is quite different from entry 52. It specifically includes fluorescent tubes including chokes, starters, fixtures and fittings and accessories and, therefore, fluorescent tubes alone without chokes, starters, fixtures and fittings and other accessories also would be covered by it. Similarly, the fixtures and fittings to the fluorescent tubes without fluorescent tubes would also be covered by the said entry. This entry is an inclusive one. In its ambit, it includes fluorescent tubes as well as its component parts such as chokes, starters, fixtures and fittings and other accessories. In the present case, the word “including” in entry 92 clearly suggests that it is used for enlargement of scope of the words “domestic appliances” and “fluorescent tubes”.
12. In this view of the matter, it cannot be stated that the Tribunal was not justified in holding that the sales of strips made by the applicant during the assessment period are covered under entry 92 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969.
13. In the result, we answer the question in the affirmative in favour of the Revenue and against the assessee. There shall be no order as to costs.
14. Reference answered in the affirmative.