STANDARD APPLIANCES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE assessee has preferred this tax case (revision) under section38 of the Tamil Nadu General Sales Act, 1959 (hereinafter referred to as "the Act") in relation to the assessment year 1981-82 and the question to be decided is only, whether the assessee's turnover to the extent of Rs. 1, 51, 067 relating to sales of voltage stabilizers during the said year is exigible to tax under entry 41-A of Schedule I to the Act, as contended by the assessee, or, under entry 4 or 5, as the case may be, of the same Schedule, as contended by the Revenue. THE tax rate applicable under entry 4 or 5 is more than the tax rate found in entry 41-A. THE Tribunal accepted the contention of the Revenue and hence this revision by the assessee.

(2.) THE abovesaid entry 41-A in the relevant assessment year stood as follows : "all electrical instruments apparatus and appliance (other than those specified elsewhere in this Schedule), but including electrical fans lighting bulbs, torches, fluorescent tubes and their fittings including chokes and starters and parts and accessories of all such electrical instruments, apparatus and appliances. " * THE other entry, viz. , entry 4, in the said assessment year stood as follows : "refrigerator or other refrigerating appliances, air-conditioning plants, air-conditioners and other air-conditioning appliances, air-coolers, room-coolers including cooling appliances, apparatus and instruments, parts and accessories thereof. " Entry 5 stood as follows : " Wireless reception instruments and apparatus, television sets,. . . . . . and accessories thereof. "

(3.) FURTHER, in Jayaram Mudaliar v. Sivaram 1963 AIR (Mad)294 at 296 it has been held that "specified place" referred to in section69 of the Negotiable Instruments Act, must have been intended to refer not to a vast area in general terms like a big city, but a place indicated with sufficient precision to enable the person, who wants to charge the market with liability to resort to him readily.