SWAMIKKANNU, J.


In these five writ petitions the proprietor of Deccan Engineers, Madurai, has raised a point that when the authorities as well as the Tribunal have held that the wet grinder comes only under the purview of item 81 and collected 6 per cent tax now all of a sudden because of the coming into existence of item 41-B in the year 1977 under the Tamil Nadu General Sales Tax Act, 1959, it is not open to the department to collect tax at the rate of 12 per cent. For this view the learned counsel for the petitioner had also taken me through the provision of Sl. 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 years 1974-76, but subsequently because of coming into force of item 41-B from 1977 the department wants to impose 12 per cent tax on wet grinders under item 41-B and not under item 81. This conclusion of the department, according to the learned counsel, is wrong and as a matter of fact, he submits that the conclusion of bringing the wet grinders under the purview of item 41-B is incorrect. The point for consideration in all these writ petitions is whether "wet grinders" can be classified under item 41-B or under item 81 ?


2. Item 81 and item 41-B in the First Schedule to the Tamil Nadu General Sales Tax Act reads as follows :S. No. Description of the goods Point Rate of Effective of levy tax from per cent


(1) (2) (3) (4) (6)


"81 General entry :


All machinery worked by At the 5 4-3-74 (i) electricity, (ii) diesel, point of 6 21-2-78 (iii) petrol, (iv) furnace oil, first sale 8 1-3-82 (v) kerosene, (vi) coal including in the charcoal and (vii) any other State. fuel or power, and parts and accessories of such machinery other than those specifically mentioned in this Schedule.


Entry from 13th September, 1977 :


All machinery (other than those specifically mentioned, in this Schedule) worked 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, At the 12 3-3-75 blenders, hair driers, shavers, point of washing machines, heaters, first sale cooking ranges, boilers, in the ovens, geysers, generators, State. transformers and parts 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 extractors, cream whippers, egg beaters, irons, massage apparatus, kettles, saucepans, steamers, coffee makers, cookers, egg boilers, frying pans, toasters, coffee roasting appliances, room heaters, and ice-cream churners and parts and accessories of all such goods.


Explanations. - 'Domestic electrical appliances' means electrical appliances, normally used in the household and similar electrical appliances used in hotels, restaurants, hostels, offices, educational institutions, hospitals, train kitchens, aircraft or ships, pantries, canteens, tailoring establishments, laundry shops, hair dressing saloons and in similar establishments." *


A mere perusal of item 41-B will clearly show that "wet grinders" come under domestic appliances. The domestic appliances are propelled and run by electrical energy. Merely because the word "grinders" alone appears in item 41-B it has not excluded "wet grinders". Therefore under no stretch of imagination the "wet grinder" can be excluded from the purview of classification of "grinders" under item 41-B. Therefore the classification made from the year 1977 after the entry coming into force under item 41-B in the enactment and assessed on that basis holding that such percentage 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 and 1976-77 and there cannot be a tax at 12 per cent. Therefore Writ Petitions Nos. 5893 and 5894 of 1981 are allowed and the tax collected from the petitioner at the rate of 12 per cent under item 41-B will be refunded to the petitioner with respect to these petitions. So far as the other petitions are concerned, they are governed by item 41-B which came into existence under the provisions of the enactment on 13th September, 1977.


4. As regards Writ Petition No. 5896 of

1981, it is submitted that tax has to be collected for the period from 1st April, 1977 to 13th September, 1977 only under item 81 and tax has to be collected under item 41-B for the subsequent assessment year 1977-78. Writ Petition No. 5896 of 1981 is remanded to the assessing authority in order to assess tax as stated above and to collect tax amount due and payable by the petitioner herein for the year 1977-78. There is no order as to costs, in all the petitions.Writ Petitions Nos. 5895 and 5897 of 1981 dismissed. Writ Petitions Nos. 5893 and 5894 of 1981 allowed. Writ Petition No. 5896 of 1981 remanded.