1989 (1) TMI 350

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....vision is as to whether electro cardiograph (E.C.G.) would fall within either entry 41-A or entry 41-B or entry 41-C of the First Schedule to the Tamil Nadu General Sales Tax Act (1 of 1959). The assessing authority, for the assessment year 1981-82, for the respondent held that the item will fall under entry 41-C as "electronic systems.........". There was an appeal by the respondent and the Appel....

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....t Commissioner that the item will fall under entry 41-B as domestic appliances and the Revenue wanted to bring it under entry 41-C as "electronic systems...", as done by the assessing authority. The Revenue having not agitated as against the decision of the Appellate Assistant Commissioner on this question and having had been content to rest there, it will not be in order for the Revenue to go bac....

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.... used for the household. There are several electrical appliances which are generally used in the household, such as electric irons, electrical sewing machines and electrical cooking-ranges which are also used in other establishments. But these electrical appliances do not therefore cease to be domestic electrical appliances. It is of course not necessary that an electrical appliance, in order to s....