Electric fans entry covers air-circulators and exhaust fans; later specific listing did not exclude them from prior taxation.

The expression "electric fans" in the relevant sales tax entry was wide enough to include air-circulators and exhaust fans, because the ordinary and technical meanings of "fan" covered appliances used for ventilation, cooling and exhausting air. The later specific inclusion of those goods by notification did not exclude them from the earlier general description. On that construction, the goods were taxable at the first point of sale for the assessment year 1979-80, and the Tribunal's view was upheld.

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Issues: Whether air-circulators and exhaust fans fell within the expression "electric fans" under the relevant sales tax entry for the assessment year 1979-80 and were taxable at the first point of sale.

Analysis: The entry for electrical fans had to be read in the context of the goods covered during the relevant year, and the later specific inclusion of air-circulators and exhaust fans by notification did not by itself exclude them from the earlier general expression. The meaning of "fan" in ordinary and technical usage was wide enough to include appliances used for ventilation, cooling, and exhausting air. As the commercial understanding and dictionary sense were not materially different on the facts, the broader expression "electric fans" was capable of covering air-circulators and exhaust fans.

Conclusion: The Tribunal was correct in holding that air-circulators and exhaust fans were electric fans and were liable to tax at the first point of sale during the assessment year 1979-80.

Ratio Decidendi: Where the statutory entry is sufficiently wide and the ordinary and technical meanings coincide, subsequent specific enumeration of particular goods does not exclude those goods from the earlier general taxable description.

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