https://www.taxtmi.com/caselaws?id=156166 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. en-us Mon, 30 Jan 1989 00:00:00 +0530 Sat, 14 Sep 2013 13:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156166 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. Case-Laws VAT and Sales Tax Mon, 30 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156166