https://www.taxtmi.com/caselaws?id=154048 A belt grinding machine driven by an electric motor was held to be principally an abrasive machine, not an electrical appliance of the domestic type or an electrical good covered by entries 41 or 41-B of the Tamil Nadu General Sales Tax Act, 1959. The amended entry 41 was limited to electrical goods, while entry 81 covered machinery worked by electricity, subject to the saving for goods specifically listed elsewhere. Because electricity was only the mode of operation and the machine was not intrinsically electrical, it was correctly classified under entry 81 as machinery worked by electricity. en-us Thu, 15 Apr 1982 00:00:00 +0530 Mon, 05 Aug 2013 17:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154048 A belt grinding machine driven by an electric motor was held to be principally an abrasive machine, not an electrical appliance of the domestic type or an electrical good covered by entries 41 or 41-B of the Tamil Nadu General Sales Tax Act, 1959. The amended entry 41 was limited to electrical goods, while entry 81 covered machinery worked by electricity, subject to the saving for goods specifically listed elsewhere. Because electricity was only the mode of operation and the machine was not intrinsically electrical, it was correctly classified under entry 81 as machinery worked by electricity. Case-Laws VAT and Sales Tax Thu, 15 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154048