Heating elements excluded from "electrical appliances" under the revised notification; tax levy at the first stage could not stand.

Heating elements were held not to fall within the expression "electrical appliances" in the notification applicable for assessment year 1988-89, because the later notification of 18 March 1988 omitted the earlier reference to "their parts" and the items were only parts or accessories, not complete appliances capable of independent use. On that construction, the taxing entry could not justify levy at the first stage, and the question was answered in favour of the dealer-assessee and against the Revenue.

---

---

Issues: Whether heating elements were covered by the expression "electrical appliances" in item 16 of the notification applicable for the assessment year 1988-89, so as to justify levy of tax at the first stage.

Analysis: The applicable notification for the assessment year 1988-89 was the notification dated March 18, 1988, which superseded the earlier notification dated December 30, 1987. The later notification omitted the words "their parts" that had appeared in the earlier notification. Heating elements were not complete appliances capable of independent use, but only parts or accessories attached to equipment for heating. In view of the changed language in the later notification and the interpretation already accepted in the Division Bench decision relied upon, such items could not be treated as "electrical appliances".

Conclusion: Heating elements were not covered by the expression "electrical appliances" in the notification dated March 18, 1988, and the question was answered in favour of the dealer-assessee and against the Revenue.

---