Domestic flour mill without an in-built motor is not a domestic electrical appliance for sales tax classification.

A domestic flour mill without an in-built electric motor is not a "domestic electrical appliance" under entry 92 of Schedule II-Part A of the Gujarat Sales Tax Act, 1969. The test is whether the article is a complete appliance fitted with an electrical device and capable of performing its intended household function; a mere assemblage of parts intended for domestic use does not meet that description. On that basis, classification under entry 92 was answered against the revenue and in favour of the assessee. The separate machinery issue under entry 16(1) was not answered.

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Issues: Whether a domestic flour mill without an in-built electric motor is a domestic electrical appliance under entry 92 of Schedule II-Part A of the Gujarat Sales Tax Act, 1969.

Analysis: An article falls within the expression "domestic electrical appliance" only if it is an appliance, is fitted with an electrical device, and is normally used or capable of being used in the household. A flour mill without an electric motor is not a complete appliance capable of rendering its intended service as an electrical appliance. It is at best an assemblage of parts and does not acquire the character of a domestic electrical appliance merely because it is intended for household use.

Conclusion: The flour mill without an in-built electric motor is not covered by entry 92, and the answer to that part of the reference is in favour of the assessee.

Final Conclusion: The reference was disposed of by answering the classification question on entry 92 against the revenue, while declining to answer the separate machinery issue under entry 16(1).

Ratio Decidendi: A product is a domestic electrical appliance only if it is a complete appliance fitted with an electrical device and capable of performing its designed household function; a domestic flour mill without an in-built electric motor does not satisfy that test.

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