9911796707
TMI Blog1989 (1) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... cardiograph (E.C.G.) would fall within either entry 41-A or entry 41-B or entry 41-C of the First Schedule to the Tamil Nadu General Sales Tax Act (1 of 1959). The assessing authority, for the assessment year 1981-82, for the respondent held that the item will fall under entry 41-C as "electronic systems.........". There was an appeal by the respondent and the Appellate Assistant Commissioner hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under entry 41-B as domestic appliances and the Revenue wanted to bring it under entry 41-C as "electronic systems...", as done by the assessing authority. The Revenue having not agitated as against the decision of the Appellate Assistant Commissioner on this question and having had been content to rest there, it will not be in order for the Revenue to go back at this stage and contend that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several electrical appliances which are generally used in the household, such as electric irons, electrical sewing machines and electrical cooking-ranges which are also used in other establishments. But these electrical appliances do not therefore cease to be domestic electrical appliances. It is of course not necessary that an electrical appliance, in order to satisfy the description of a domesti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the light of the explanation to tariff item No. 33C." Electro cardiograph (E.C.G.) can never be said to be generally used for domestic purposes. It is being used only in medical establishments and for medical purposes. It is certainly not of a kind, which is generally used for household purposes. We concur with the view of the Tribunal that the item can only fall within entry 41-A. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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