ORDER

1. Leave granted.

2. The present case relates to assessment of the Appellant herein concerning assessment years 1990-91, 1991-92, 1992-93 and 1993-94.

3. The assessment proceedings were initiated under the Bihar Finance Act, 1981 read with Bihar Sales Tax Rules, 1983. Notices under Section 17 (2)(a) of the Act were issued to the assessee for examination of books of accounts. The said books of accounts were produced and assessment orders under Section 17 (2)(b) of the Act were passed. In the said assessment order, the assessee was levied tax on vacuum cleaner at the rate of 12% treating it as electrical goods as against the contention of the Appellant that vacuum cleaner, which is an article dealt with by the Appellant, is taxable at the rate of 8%.

4. The Assessing Officer by the assessment order rejected the aforesaid contention of the assessee while holding that the assessee is liable to pay tax on vacuum cleaner at the rate of 12%. Being aggrieved by the aforesaid findings and assessment order passed by the Assessing Officer, the Appellant filed appeals which were entertained and disposed of dismissing the said appeals.

5. Being aggrieved by the aforesaid order passed in appeals, the assessee preferred Revision Applications before the Commercial Taxes Tribunal. By an order passed on 15.4.2004, the Tribunal dismissed the said Revisions holding that the vacuum cleaner is an electrical good or instrument and, therefore, it falls within Entry 81 of the Notification dated 26.12.1977 issued under Section 12 of the Bihar Finance Act - Bihar Sales Tax Act, 1959.

6. Being aggrieved by the aforesaid order of the Tribunal, a writ petition was filed, which was again dismissed by the High Court by judgment and order dated 26.2.2010 as against which this appeal was filed.

7. We have heard the learned counsel appearing for the parties in this appeal, who have taken us through the records. In the light of their submissions and on perusal of the records, we propose to dispose of this appeal by recording our reasons.

8. The issue that arises for consideration is whether the article vacuum cleaner could be included within the Entry 81 of the Notification dated 26.12.1977 issued under Section 12 by the respondents.

9. Entry 81 of the said notification reads as follows:-

“81. Electrical goods, instrument, apparatus and appliances including electric fans and lighting bulbs, electric earthware and porcelain and all other accessories excluding electric motor, dry cell batteries, torch, torch bulbs, exhaust fans, air circulators, and spare parts and accessories, electric heaters of all varieties.”

10. Counsel appearing for the Appellant has submitted before us that particular article, namely, vacuum cleaner, which is the article dealt with by the appellant in the course of its business cannot be included within the ambit and scope of Entry 81 in view of the fact that the said article is not mentioned specifically within the aforesaid Entry. In order to reinforce his arguments, Mr. S.B. Sanyal, learned senior counsel also relied upon the subsequent Notification which is issued by the respondents on 26.7.2000. He has drawn our attention to the contents of the said Notification and particularly to serial no. 247 where vacuum cleaner is specifically mentioned with the rate of sales tax payable @ 12%. It is submitted by him that since in the subsequent Notification in 2000, vacuum cleaner has been specifically stated under serial no. 247 specifying the rate of sales tax at 12%, it should be assumed that the aforesaid vacuum cleaner having not been specifically mentioned in the earlier Notification under Entry 81, would be liable for the purpose of tax at 8% being an unspecified good. We have considered the said submissions in the light of the records. The Entry 81, which we have extracted above, provides that electrical goods, instruments, apparatus and appliances would have to be levied 12% tax effective from 1.4.1982. However, when it stat