JUDGMENT R.L. Gulati, J.
1. This is a reference under Section 11 of the U. P. Sales Tax Act.
2. The assessee is a dealer in batteries used in motor vechicles. For the assessment year 1962-63 a dispute arose between the assessee and the sales tax department with regard to the rate of tax applicable to the turnover of batteries. The assessee's contention was that the rate should be six pies per rupee as prescribed under Notification No. ST-3505/X dated 10th May, 1956. The revising authority held that the proper rate was seven per cent, as prescribed under Notification No. ST-3391/X-1012- 1962 dated 1st July, 1962.
3. At the instance of the assessee the following question of law has been submitted for the opinion of this court :
Whether on the facts and in the circumstances of the case, the learned Additional Revising Authority, Sale's Tax, Varanasi Range, Varanasi, was justified in holding that batteries as manufactured by the applicant would fall in the definition of 'electrical goods' as per Notification No. ST-3391/X-1012-1962 dated 1st July, 1962, taxable at 7 per cent and not at the rate of six pies per rupee as notified in Notification No. ST-3505/X dated 10th May, 1956, or at the rate of two per cent, as unclassified goods.
4. Under Notification No. 905/X dated 31st March, 1956, turnover of certain goods is taxable at a single point at the point of sale by the importer or at the point of sale by the manufacturer. Item No. 24 in the list attached to that notification deals with motor vehicles and its component parts including batteries and the rate prescribed is one anna per rupee. This notification was modified by a subsequent Notification No. 3505/X dated 10th May, 1956, inasmuch as the rate of certain items including their component parts including batteries was reduced to six pies per rupee. It is this notification which, according to the assessee, is applicable. The Notification No. 3391/X-1012-1962 dated 1st July, 1962, is another notification under Section 3-A of the Act which prescribes the rate of tax on certain items mentioned in the schedule attached to the notification. The item relating to motor vehicles and their component parts including batteries does not find place in that schedule. There is item No. 7, which deals with "electrical goods". The contention of the department is that batteries would fall within the definition of "electrical goods" and would be taxable at the rate of seven per cent, as provided in this notification. This contention, in our opinion, is not correct. The notification of 1962 modifies the earlier notification only to the extent of its inconsistency or repugnancy. This notification does not prescribe any rate for motor vehicles or their component parts at all so that this notification cannot be said to be repugnant or inconsistent with any earlier notification dealing with motor vehicles and their component parts. In our opinion, the earlier notification of 10th May, 1956, which prescribes a rate of six pies per rupee still applies to the turnover of motor vehicles and their component parts including batteries. In the circumstances, the proper rate applicable to the turnover of batteries is six pies per rupee.
5. We answer the question accordingly. The assessee is entitled to costs which we assess at Rs. 100.