Jeevan Reddy, J.
1. Two questions arise in this tax revision case. The first question is whether the discount paid by the assessee to its stockists is deductible from out of his turnover as per rule 6(a) of the Andhra Pradesh General Sales Tax Rules and the second question is whether the motor car bulbs fall within entry 1 or entry 37, as they stood at the relevant time of the First Schedule to the Andhra Pradesh General Sales Tax Act So far as the first question is concerned, the relevant facts are that the assessee was in the practice of allowing discount every year to its stockists on the total purchases made by them from the assessee. The stockists were given the discount not immediately on the making out of a bill, but at the end of the year when the accounts were settled. The contention of the department is that inasmuch as the discount is not paid as and the bill is made out or the goods sold, but at the end of the year, rule 6(a) of the Andhra Pradesh General Sales Tax Rules has no application. Reliance was placed upon the definition 'turnover' occurring in section 2(1)(s) of the Andhra Pradesh General Sales Tax Act and upon explanation (ii) to the said definition as also upon rule 6(a). The definition of 'turnover' and explanation (ii) to the said definition read as follows :
''Turnover' means the total amount set out in the bill of sale (or if there is no bill of sale, the total amount charged) as the consideration for the sale or purchase of goods (whether such consideration be cash, deferred payment or any other thing of value) including any sums charged by the dealer for anything done in respect of goods sold at the time of or before the delivery of the goods and any other sums charged by the dealer, whatever be the description, name or object thereof :
Provided that in the case of a sale by a person (whether by himself or through an agent) of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant or otherwise, the amount of the consideration relating to such sale shall be excluded from his turnover when such produce is sold in the form in which it was produced, without being subjected to any physical, chemical or other process for being made fit for consumption save mere cleaning, grading or sorting.
Explanation : Subject to such conditions and restrictions, if any, as may be prescribed in this behalf -
(ii) any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the turnover;
2. Rule 6(a) reads thus :
'Thus tax or taxes under section 5, 5-A, 6 or notified under section 9(1) shall be levied on the net turnover of a dealer. In determining the net turnover, the amounts specified in clauses (a) to (l) shall, subject to the conditions specified therein, be deducted from the total turnover of a dealer -
(a) all amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of a contract or agreement entered into in a particular case and provided also that the accounts show that the purchaser has paid only the sum originally charged less the discount.'
3. The assessee's contention was that for allowing the discount as a deduction from out of the turnover, it was not necessary that the discount should be allowed as and when each bill is made out and that even where the discount is allowed at the end of year when the accounts are made out (at the end of the year) according to the normal trade practice. The Supreme Court has considered an identical rule in Deputy Commissioner of Sales Tax (Law) v. Motor Industries Co. : 2SCR384 . The Supreme Court was considering rule 9(a) of the Kerala General Sales Tax Rules, 1963, which corresponds to rule 6(a). The Supreme Court held that ordinarily any concession shown in the price of goods for any commercial reason would be a trade discount which can legitimately be claimed as a deduction from the turnover under clause (a) of rule 9 of the Kerala General Sales Tax Rules, 1963. It was observed that the fact that the discount was allowed at the time of sale, but on a later date, at the end of the month, did not make it any-the-less a trade discount. In our opinion, the principle is the same where the discount is paid at the end of the year as well. Following the said decision of the Supreme Court, we must hold that the Tribunal was right in holding that the amount paid to the stockists as discount at the end of the year, on making out of the accounts according to the normal trade practice, was a permissible deduction from the turnover of the assessee.
4. Coming to the second question, the issue is whether the bulbs used in motor vehicles fall under entry 1 or entry 37 as they stood at the relevant time. The entries read as follows :
Entry No. 1 : 'Motor vehicles including motor cars, taxi cabs, motor cycles, motor scooters, motorettes, motor omnibuses, motor vans and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies), component parts of motor vehicles, articles (including batteries) adapted for use as parts and accessories of motor vehicles not being such articles as are ordinarily also used for other purposes than as parts and accessories of motor vehicles.'
Entry No. 37 : 'All electrical goods, instruments, apparatus and appliances including fans lighting bulbs, electrical earthenware and porcelain and all other accessories excluding electric motors.'
5. It may be noticed that the bulbs used in motor vehicles are not used for any other purposes. They cannot be treated as ordinary electrical goods nor are they generally or normally available in shops selling electrical goods. They are either parts or accessories of motor vehicles. They are normally sold only in the shops dealing with motor parts. It may be that motor car bulbs too are electrical goods, but the question here is one or proper allocation of goods, having regard to common understanding and commercial sense. Motor bulbs are used only in the motor vehicles and are not used for any other purpose. Ordinarily, these goods are not referred to as electrical goods. They are, more properly speaking, parts or accessories of motor vehicles falling clearly within the language of item 1, viz., 'component parts of motor vehicles, articles (including batteries) adapted for use as parts and accessories of motor vehicles not being such articles as are ordinarily also used for other purposes than as parts and accessories of motor vehicles'. In the context of the motor car bulbs, entry 37 should be read as a general entry and entry 1 special; if so, the special entry should prevail.
6. For these reasons, we hold that the Tribunal was in error in holding that the motor car bulbs fall under entry 37 as it stood at the relevant time and not under entry 1. The judgment of the Tribunal is accordingly set aside to the extent it held that the motor car bulbs fall under old entry 37 and not under entry 1.
7. The tax revision case is accordingly allowed in part as indicated above. The authorities shall pass consequential orders in pursuance of this judgment. There shall be no order as to costs. Advocate's fee Rs. 250.
8. Petitioner partly allowed.