Composite sale of wet grinders with motors falls within the specific sales tax entry for electric wet grain grinders.

Wet grinders assembled with electric motors were held to fall within the schedule entry covering wet grain grinders designed for use with electricity, even where the assessee claimed the motor and grinder were separate component sales. The decisive factual finding was that the goods were sold to consumers as a single composite unit in common trade practice, delivered together after test run and billed as one sale. The claim of separate purchase and resale of components was rejected. Turnover relating to grinders already sourced from earlier registered dealers had been deducted before restoring the taxable turnover, and the remaining turnover from assembled wet grinders was brought to tax under the relevant entry.

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Issues: Whether the assessee's turnover from sale of wet grinders assembled with electric motors was taxable under Entry No. 41-E of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or whether the sales were only of separate components constituting second sales.

Analysis: The finding recorded in revision was that the goods were sold to consumers in a single bill and, in common trade practice, the motor and grinder were not sold separately but were delivered as a unit after test run. On that basis, the claim that the assessee had purchased and sold the motor and grinder separately was rejected. The record also showed that a portion of the turnover related to purchase of wet grinders fitted with motors from earlier registered dealers, and that portion had already been deducted while restoring the taxable turnover. The goods answered the description of wet grain grinders designed for use with electricity, whether or not sold as a composite unit, with or without motors, and therefore fell within the relevant entry.

Conclusion: The turnover from sale of assembled wet grinders was rightly brought to tax and the assessee's plea of separate component sales was rejected.

Ratio Decidendi: Where the factual finding is that the goods were sold as a composite wet grinder unit, the sale falls within the specific tariff or schedule entry for wet grinders designed for use with electricity, regardless of whether the motor and grinder were separately purchased.

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