Judgment :- “C.R.” Ramachandran Nair, J. Question raised in the revision filed by the State is whether speaker sold by the respondent for fixing in cars attract sales tax at 12% under Entry 134 of the First Schedule providing for Sound transmitting equipment including Loud speaker or Electronic goods under Entry 55 of the K.G.S.T. Act. We have heard Government Pleader appearing for the petitioner and counsel appearing for the respondent-assessee. The assessment involved is for the year 2003-2004. The assessee is engaged in sale of car stereos along with speakers and car stereos and speakers separately. For the sale of stereos and sale of stereo with speakers, the classification applied by the officer is as electronic goods under Entry 55, on which tax is levied at 8%. However, for independent invoices covering sale of speakers, the Assessing Officer applied the rate at 12% provided in Entry 134 which covers sound transmitting equipments including loud speakers. The Tribunal, however, held that speakers are also electronic goods assessable under Entry 55 at 8% as claimed by the respondent, against which revision is filed by the State. 2. The relevant Entries are the following: Description of goods Point of levy Rate of tax "134-Sound transmitting equipments including telephones, loudspeakers, dictaphones, gramaphone and similar apparatus for recording and reproducing sound and spare parts and accessories thereof including gramaphone, spare parts, accessories and components and parts thereof. At the point of first sale in the State by a dealer who is liable to tax u/s 5. 12% 55- Electronic systems, instruments, apparatus and appliances other than those specified elsewhere in this Schedule and spare parts and accessories thereof." -do- 8% While Government Pleader referred to the dictionary meaning and Encyclopaedia meaning of "loud speaker" which takes in every loud speaker including those attached to car stereos, counsel for the respondent has relied on Entry 55 itself. After hearing both sides and on going through the above Entries, we are of the view that the Tribunal's order in favour of the respondent is sustainable because car stereos are admittedly electronic goods covered by Entry 55 and speakers are nothing but accessories which are separately covered by the very same entry i.e. Entry 55. The contention of the Government Pleader is that items which are covered by other specific entries in the Schedule are excluded from Entry 55. The contention of the Government Pleader is that items which are covered by other specific entries in the Schedule are excluded from Entry 55. In other words, according to him, electronic items like television separately covered by other entries are not covered by Entry 55. We notice that Entry 55 does not specify any item and it covers a category of goods. The position is same so far as Entry 134 is also concerned. Television being a specific item separately covered by an entry is assessable under such Entry, no matter it would have otherwise fallen under the general category of "electronic items" under Entry 55. The position is same even for toys, whether electronic or not, which being separately covered by an Entry, is assessable under such Entry. However, in this case the department concedes the position that car stereo is an electronic item assessable under Entry 55. So much so, the speakers suitable for attachment to car stereos will also be assessable under Entry 55, if those constitute "accessories" to it. Nobody can have a dispute that speakers attached to stereos are not accessories to it because without the speaker, stereo cannot be put to use at all. So much so, loud speakers which do not form accessory to any electronic item, only are covered by Entry 134 and loud speakers constituting accessory of electronic goods like stereo, car stereos, and radios are covered by Entry 55. Consequently we dismiss the revision case upholding the order of the Tribunal.