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TMI Blog2000 (3) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... ras in T.A. No. 1064 of 1990 dated November 15, 1991. 2.. The short point for decision in this case is whether heat exchangers would fall under entry 41-D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as held by the Appellate Tribunal. Entry 41-D of the First Schedule to the Act reads as follows: Generators, generating sets, transformers including voltage stabilizers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Tribunal observed that the generators and the parts and accessories are specifically mentioned in entry 41-D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. So, the assessment has to be made only under entry 41-D of the First Schedule and not under entry 81 of the First Schedule to the Act. 5.. Mr. K.J. Chandran, learned counsel for the petitioner, contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f generators and these are fitted to generators and are used to cool the engine. Therefore, the classification made by the Appellate Tribunal is in order. 7.. We have considered the contentions carefully and perused the records. The Appellate Tribunal, in its order, has mentioned that if the heat exchangers are not fitted, the generator would not work long and efficiency of the engine would be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been mentioned specifically in the First Schedule to the Act. The generic expression of "parts and accessories" would not cover heat exchangers, just because heat exchangers are also used as accessory in generators. In that view, we hold that the classification of heat exchangers in so far as the relevant assessment year is concerned, would be under entry 81 of the First Schedule to the Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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