BALASUBRAHMANYAN, J.

The only point for consideration in this revision which has been brought by the State Government from the order of the Sales Tax Appellate Tribunal is whether monobloc pump sets can be classified under the item "electrical goods" occurring in entry 41 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The full text of the entry is as follows :

"All kinds of electrical goods (other than those specified elsewhere in this Schedule), including wires, holders, plugs, switches, casings, cappings, reapers, bends, junction boxes, meter boxes, switch boxes, meter boards, switch boards, electrical earthenware and porcelain-ware." *

The present controversy arises out of an assessment for the year 1972-73. It may be observed that item 41-A of the First Schedule which was subsequently inserted with effect from 3rd March, 1975, which incidentally does not apply to the present case makes the following "electrical instruments" as subjects of single point levy :

"41-A. All electrical instruments, apparatus and appliances (other than those specified elsewhere in this Schedule), but ncluding electrical fans, lighting bulbs, torches, fluorescent tubes an