Ramavatar Budhaiprasad Etc vs Assistant Sales Tax Officer, Akola on 14 March, 1961
5. The short question that arises for our consideration is whether radio cabinets and loudspeaker cabinets fall within entry No. 65 of Schedule C, as, if they fall within that specific entry, they cannot fall within the general residuary entry No. 22 of Schedule E. It is the contention of Mr. Banaji for the taxing authorities that radio cabinets fall within the expression "spare parts" of wireless instruments and apparatuses which occurs in the concluding portion of the said entry No. 65. We are afraid, we cannot accept that contention of Mr. Banaji. As a matter of plain language, the expression "spare parts" connotes a part which requires replacement in the ordinary course on account of wear and tear, and as an extra item for use in an emergency. Mr. Banaji's argument seeks to equate the expression "spare parts" with the term "parts", and does not give to the expression "spare parts" the colour that is lent by the word "spare" with which it is associated in that entry. It is inconceivable that anybody would keep a radio cabinet as an extra for use in an emergency, or that it could be said to be a part which would require replacement in the ordinary course on account of wear and tear. There may be exceptional cases in which a person replaces his radio cabinet, but, in interpreting an entry of this nature, we must give to the words occurring therein the meaning that can be attributed to them in common parlance and in common usage : (Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola and Another ). We must, therefore, reject the contention of Mr. Banaji for the taxing authorities that radio cabinets fall within the expression "spare parts" in entry No. 65 of Schedule C to the Bombay Sales Tax Act, 1959. There is no other part of that entry within which Mr. Banaji seeks to bring radio cabinets, nor is there is any other specific entry in any of the Schedules to the Bombay Sales Tax Act, 1959, within which this commodity is sought to be brought for the purpose of taxation. It must, therefore, be held that it falls within the general residuary entry No. 22 in Schedule E of the Bombay Sales Tax Act, 1959.