TMI Blog1991 (2) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... item. Petitioners have not questioned the exigibility of the generating set. Their case, however, is that the original entry 41B until 13th September, 1977, fixed "electrical grinders, mixers, blenders, hair driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, generators, transformers and parts and accessories of all such goods" at the point of first sale in the State at the rate of 12 per cent. By an amendment, however, in the Schedule, item 41B was re-enacted to apply to domestic electrical appliances only and introduced therein goods like grinders, mixers, blenders, hair driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, vacuum cleaners, floor polishers, juice extracto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to them the proper entry attracted to generating sets sold by them is item 81 as it existed prior to 13th September, 1977, reading "all machinery worked by (i) electricity, (ii) diesel, (iii) petrol, (iv) furnace oil, (v) kerosene, (vi) coal including charcoal and (vii) any other fuel or power and parts and accessories of such machinery other than those specifically mentioned in this Schedule" or entry 111 which at all times read "oil engines and parts and accessories". It is not necessary for us to trace the legislative history how item 41 as it originally stood was split up as 41, 41A, 41B, 41C and again as 41D added with effect from 13th September, 1977. It is also not necessary to investigate whether a generating set as such w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id entry, this Court took the view that such incorporation was inadmissible. Even the argument that item 41B was just a sub-item of item 41 as item 41D also was introduced as a sub-item later it must be deemed that generator was included in item 41 prior to the amendment was rejected by this Court in L.G. Balakrishnan and Brothers Ltd. v. State of Tamil Nadu (T.C.P. 153 of 1979, judgment dated 17th September, 1989) and S.S.M. Finishing Centre v. State of Tamil Nadu (T.C. 340 of 1979, judgment dated 8th April, 1989). Still it is not possible to concede to the contentions of the learned counsel for the petitioners that generating sets in entry 41D introduce a new variety of goods which was not previously taxable under 41B. A generator in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged ambit or scope of certain entry on the basis of any subsequent amendment as a sub-item can be permitted. Similarly use of any subsequent entry as a sub-item cannot be permitted to read inhibiting the reach and ambit of a previous entry. It is enough if it is found that a generator is a wider expression which included a generating set also. Later when a generator and generating set are both enumerated in 41D, this entry is not an addition but a clarification. Since we hold that the generating sets are nothing different from generators, there is no need to go into any other question. The Tribunal has rightly held that the petitioner's goods are liable to tax as above. In Tax Case No. 852 of 1980, however, the learned counsel for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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