ARIJIT PASAYAT, J.

( 1 ) CHALLENGE in this appeal is to the judgment of a Division Bench of the madras High Court dismissing the writ petitions filed by the appellant. The appellant is a dealer registered under the Tamilnadu General Sales Tax Act, 1959 (in short the 'act' ). The appellant was assessed to tax on the sale of wet grinders. Though the appellant claimed that he was not selling wet grinder but only parts thereon, the claim was found to be untrue and tax and penalty were imposed for the Assessment years 1992-93 and 1993-94. Appellant's stand was that he was entitled to relief on the basis of a judgment of the High Court in State of Tamil Nadu v. Suguna Agencies (1991) 81 SCC 33 ). According to the Revenue authorities, the judgment was referred to in a later judgment of the High Court in S. Durai v. Joint commissioner of Commercial Taxes Chepauk, Madras (1994) 95 STC 372 where a different view was taken.

( 2 ) BOTH these cases are cases in which similar claims were made that though the assessee had purchased parts required to be put together to form wet grinder whatsoever has been sold by the assessee was not wet grinder but parts thereof. In the first case the High Court