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TMI Blog1983 (7) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... -State of Tamil Nadu represented by Deputy Commissioner (C.T.), Madras Division v. Manakchand [1984] 56 STC 237 (FB)-dated 3rd February, 1983, holding the purchase turnover taxable under section 7-A of the Tamil Nadu General Sales Tax Act, 1959, should also form part of the total turnover of the assessee. Following the said decision of the Full Bench we have to hold that the purchase turnover of the assessee taxable under section 7-A of the said Act will have to be included in the total turnover. The Tribunal had held that the purchase turnover under section 7-A of the said Act cannot be included in the total turnover of the assessee and this view is quite inconsistent with the view expressed by the Full Bench in (T.C. No. 731 of 1977) Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same cannot be taken to fall under entry 41. The reason given by the Tribunal for coming to that conclusion is that as per entry 41 which stood before its amendment by Tamil Nadu Act 15 of 1975 any article the use of which cannot be had except with the application of electrical energy fall within the term "electrical goods" and the same position continues even after the amendment brought in by Tamil Nadu Act 15 of 1975 with effect from 3rd March, 1975. Entry 41 as it stood before the amendment and the same subsequent to the amendment are as follows: Before the Amendment: "Serial Description of the goods Point of Rate of number levy tax. (1) (2) (3) (4) 41 All electrical goods, machinery, instruments, At the point 7 per cent." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll come within entry 41 and have to be taxed at a single point at 9 percent. Whatever be the objects and reasons for bringing the amendment by Tamil Nadu Act 15 of 1975, the expression or language actually used by the legislature in the entry will have to be understood and given effect to. As it is, after the amendment, entry 41 takes in all kinds of electrical goods, including wires, holders, plugs, switches, casings, cappings, reapers, bends, junction boxes, meter boxes, switch boxes, meter boards, switch boards, electrical earthernwares and porcelainware. As it is, even the electrical goods the use of which can be had even without the application of electrical energy can be brought under entry 41. Therefore, the wire used for earthing pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or whether they are substantially for other purposes. The Appellate Assistant Commissioner as well as the Tribunal have not given any finding on the question as to whether the substantial user of the wire manufactured is earthing or whether such user is only ancillary. The Tribunal, as already stated, went on a different footing and held that the wire manufactured by the assessee will not fall in entry 41 as electrical goods, since the use of the wire manufactured cannot be had except with the application of electrical energy. We are not agreeing with that view and we have already held that not only electric wires "but also wires" used for earthing will come under electrical goods so as to attract entry 41. The Tribunal, therefore, did n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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