1988 (3) TMI 436

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....ax at the rate of 12 per cent. For this view the learned counsel for the petitioner had also taken me through the provision of SI. No. 33-C of the First Schedule to the Central Excises and Salt Act, wherein, according to him, "domestic electrical appliances" have got a similar connotation and meaning as contemplated under item 81. In other words, the point that is raised on behalf of the petitioner in all these writ petitions is that when the wet grinder is used for the purpose of grinding flour though electrically propelled, yet they can never come under the purview of item 41-B which came into existence in the year 1977. It is submitted that the wet grinders are classified only under item 81 and this was the basis for taxation for the yea....

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....rked by (i) electricity, (ii) diesel, or petrol, (iii) furnace oil, (iv) kerosene, (v) coal, including charcoal or (vi) any other form of fuel or power, and parts and accessories of such machinery and tools used with such machinery. 41-B Original entry: Electrical grinders, mixers, blendAt the 12 3-3-75 ers, hair driers, shavers, washing point of machines, heaters, cooking rangfirst sale es, boilers, ovens, geysers, genein the rators, transformers and parts State. and accessories of all such goods. Entry from 13th September, 1977: Domestic electrical appliances, namely, grinders, mixers, blenders, hair driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, vacuum cleaners, floor polishers, juice extractor....

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....centage of tax that has to be paid by the assessee, cannot be said to be irregular, illegal or opposed to the concept underlying the provision of the enactment. Therefore there is no substance in the contentions raised by the learned counsel for the petitioner. It is also pointed out by the learned counsel for the petitioner that item 41-B came into force from 13th September, 1977 and, therefore, the department has a right to levy tax from that date under item 41-B. It is made clear by this Court that 12 per cent tax has to be collected from 13th September, 1977. In the circumstances, Writ Petitions Nos. 5895 and 5897 are dismissed. There is no order as to costs. 3.. Writ Petitions Nos. 5893 and 5894 of 1981 relate to the years 1975-76 a....