Commercial classification of electro cardiograph upheld as a residuary electrical instrument, not a domestic appliance or electronic system.

Electro cardiograph classification under the Tamil Nadu General Sales Tax Act turns on commercial use and ordinary meaning of the entries. A domestic electrical appliance is one generally used for household purposes, and actual home use is not essential; however, an electro cardiograph is a medical instrument used in medical establishments and not generally for domestic or household use. It therefore does not fall within domestic appliances under entry 41-B or electronic systems under entry 41-C. The Tribunal's view was correct that it is covered only by the residuary electrical instruments entry under entry 41-A.

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Issues: Whether electro cardiograph (E.C.G.) falls under entry 41-A, entry 41-B or entry 41-C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The dispute turned on the proper commercial classification of the goods. A domestic electrical appliance is one of a kind generally used for household purposes, and actual use in the home is not essential. Electro cardiograph is a medical instrument used in medical establishments for medical purposes and is not generally used for domestic or household purposes. On that basis, it cannot be brought within the description of domestic appliances under entry 41-B or electronic systems under entry 41-C, and the Tribunal's view that it falls within the residuary electrical instruments entry under entry 41-A was correct.

Conclusion: E.C.G. falls only under entry 41-A and not under entries 41-B or 41-C.

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