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of <h1>High Court affirms E.C.G. as 'electrical instrument' under sales tax law</h1> The High Court of Madras upheld the Tamil Nadu Sales Tax Appellate Tribunal's classification of an electro cardiograph (E.C.G.) under entry 41-A of the ... - Issues:1. Classification of electro cardiograph (E.C.G.) under the Tamil Nadu General Sales Tax Act.2. Interpretation of entry 41-A, 41-B, and 41-C under the Act.3. Applicability of the decision in Nat Steel Equipment Pvt. Ltd. v. Collector of Central Excise to the present case.Analysis:The High Court of Madras addressed the issue of classifying an electro cardiograph (E.C.G.) under the Tamil Nadu General Sales Tax Act. The assessing authority initially classified the item under entry 41-C as 'electronic systems.' Upon appeal, the Appellate Assistant Commissioner categorized it under entry 41-B as domestic appliances used in hospitals. However, the Tamil Nadu Sales Tax Appellate Tribunal determined that the E.C.G. should be classified under entry 41-A, which pertains to 'all electrical instruments.' The Tribunal's decision was based on the principle that domestic electrical appliances are those generally used for household purposes, as highlighted in the case of Nat Steel Equipment Pvt. Ltd. v. Collector of Central Excise.The Court rejected the Revenue's attempt to reclassify the item under entry 41-C after accepting the Appellate Assistant Commissioner's decision on entry 41-B. The Tribunal's classification of the E.C.G. under entry 41-A was upheld by the Court, emphasizing that domestic electrical appliances are those commonly used for household purposes. Since an E.C.G. is exclusively used in medical establishments for medical purposes and not generally for domestic use, it falls under entry 41-A as an electrical instrument. The Court dismissed the Revenue's revision, citing that the E.C.G. does not meet the criteria for classification under entry 41-B or 41-C. The judgment concluded with the dismissal of the petition, with no order as to costs.
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