Judgment :- MISHRA, J. The question herein is whether a generating set which undoubtedly is taxable under item 41D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, could be taxed as a generator under item 41B prior to the introduction of item 41D or not. The Tribunal has in all the cases above found that there was no error in imposing taxes for the relevant assessment years under item 41B. Petitioners herein have questioned the validity of the imposition of the tax at the rates stipulated under the said item. Petitioners have not questioned the exigibility of the generating set. Their case, however, is that the original entry 41B until 13th September, 1977, fixed "electrical grinders, mixers, blenders, hair driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, generators, transformers and parts and accessories of all such goods" at the point of first sale in the State at the rate of 12 per cent. By an amendment, however, in the Schedule, item 41B was re-enacted to apply to domestic electrical appliances only and introduced therein goods like grinders, mixers, blenders, hair driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, vacuum cleaners, floor polishers, juice extractors, cream whippers, egg beaters, irons, massage apparatus, kettles, saucepans, steamers, coffee makers, cookers, egg boilers, frying pans, toasters, coffee roasting appliances, room heaters, and ice-cream churners and parts and accessories of all such goods. A new entry 41D was introduced on 13th September, 1977, incorporating generators, generating sets, transformers including voltage stabilizers and parts and accessories of all such goods being taxable at the point of first sale in the State at 12 per cent. (This has undergone a further amendment in the year 1984 with which we are not concerned). Thus, the original entry 41B included generators, transformers and parts and accessories thereof, but the amended 41B from 13th September, 1977, excluded them. Whereas generators and transformers and parts and accessories thereof were brought in as a new entry under item 41D with effect from 13th September, 1977, and additional expression "generating sets" was included, thus identifying generators, generating sets and transformers and parts and accessories of such goods as taxable goods under entry 41D with effect from 13th September, 1977. The petitioner does not dispute as we have already said that their generating sets are taxable under item 41D with effect from 13th September, 1977. The petitioner does not dispute as we have already said that their generating sets are taxable under item 41D with effect from 13th September, 1977. Since item 41B did not include generating sets, but only included generators and transformers and parts and accessories thereof, prior to 13th September, 1977, they had no liability under entry 41B. According to them the proper entry attracted to generating sets sold by them is item 81 as it existed prior to 13th September, 1977, reading "all machinery worked by (i) electricity, (ii) diesel, (iii) petrol, (iv) furnace oil, (v) kerosene, (vi) coal including charcoal and (vii) any other fuel or power and parts and accessories of such machinery other than those specifically mentioned in this Schedule"or entry 111 which at all times read" oil engines and parts and accessories". It is not necessary for us to trace the legislative history how item 41 as it originally stood was split up as 41, 41A, 41B, 41C and again as 41D added with effect from 13th September, 1977. It is also not necessary to investigate whether a generating set as such will fall in the category of electrical goods or not. It is not disputed before us that generators under 41D or transformers under 41B or such goods have to be taxed at the point of first sale in the State at the rate of 12 per cent with effect from 3rd March, 1975, but it is urged that generating sets as such have been made taxable at the point of first sale in the State at the rate of 12 per cent only with effect from 13th September, 1977, and that too under 41D and not under 41B. This will be the position if generating sets are excluded from the category of generators, the petitioners ask us to do so.The Tribunal has said "that the plea of the appellants that the spare parts are liable for assessment at 12 per cent only from 13th September, 1977, under item 41D of the First Schedule cannot be accepted since we are of the view that item 41D has been introduced so as to include generating sets also by way of abundant caution and that generators are not different from generating sets". The cases cited at the Bar including Srinivasa & Co. The cases cited at the Bar including Srinivasa & Co. v. Board of Revenue (Tamil Nadu), Chepauk, Madras-5 1978 (42) STC 82 (Mad.) are all decisions with respect to entry 41 as it existed before it was split up into several other entries including 41B and 41D. In cases coming up before this Court wherein attempts were made to suggest that although entry 41 as it originally stood did not include the expression generator, generators or generating sets were taxable as electrical goods under the said entry, this Court took the view that such incorporation was inadmissible. Even the argument that item 41B was just a sub-item of item 41 as item 41D also was introduced as a sub-item later it must be deemed that generator was included in item 41 prior to the amendment was rejected by this Court in L. G. Balakrishnan and Brothers Ltd. v. State of Tamil Nadu (T.C.P. 153 of 1979, judgment dated 17th September, 1989) and S.S.M. Finishing Centre v. State of Tamil Nadu (T.C. 340 of 1979, judgment dated 8th April, 1989). Still it is not possible to concede to the contentions of the learned counsel for the petitioners that generating sets in entry 41D introduce a new variety of goods which was not previously taxable under 41B. A generator in the ordinary sense means one who or that which begets causes or produces a dynamo or any device for transforming mechanical energy into electrical energy. It is not the case of the petitioners before us that the generating set which they sell is not a device for transforming mechanical energy into electrical energy. True they say that their generating sets operate by diesel and it is only when the eliminator is applied that the energy created by the generating set is concerned into electrical energy. But eliminator alone is not the device. The device is the entire generating set. The entire generating set thus is a generator, i.e., a device for transforming mechanical energy into electrical energy. We are not also impressed by the contention of the learned counsel for the petitioner that had generating sets been found included in the generators in item 41B, there was no sense introducing a new entry 41D separating generators and transformers from 41B and incorporating in 41D besides generators and transformers, generating sets also. We are not also impressed by the contention of the learned counsel for the petitioner that had generating sets been found included in the generators in item 41B, there was no sense introducing a new entry 41D separating generators and transformers from 41B and incorporating in 41D besides generators and transformers, generating sets also. This argument is based upon a misconception that a subsequent amendment may be allowed to be used as an aid to understand the reach and ambit of an entry which existed prior to the amendment. It will be putting the arguments already rejected by this Court in Tax Case Nos. 153 of 1979 (Balakrishnan and Brothers Ltd. v. State of Tamil Nadu) and 340 of 1979 (S.S.M. Finishing Centre v. State of Tamil Nadu) in the reverse, as no attempt to read the enlarged ambit or scope of certain entry on the basis of any subsequent amendment as a sub-item can be permitted. Similarly use of any subsequent entry as a sub-item cannot be permitted to read inhibiting the reach and ambit of a previous entry. It is enough if it is found that a generator is a wider expression which included a generating set also. Later when a generator and generating set are both enumerated in 41D, this entry is not an addition but a clarification. Since we hold that the generating sets are nothing different from generators, there is no need to go into any other question. The Tribunal has rightly held that the petitioner's goods are liable to tax as above.In Tax Case No. 852 of 1980, however, the learned counsel for the petitioner has shown how certain generators manufactured are described as generators and why certain diesel machines which also produce electrical energy are described as diesel generating sets. We are not in this case, however, pronouncing how and why a manufacturer decides to describe a particular product of his as a generator and another as a generating set. But our view has been fortified by the description of the instruction and the purpose of 200 KVA diesel generating sets which are the products sold by the petitioner therein that the generating sets so sold by them are nothing but generators as noticed by us above. The description shows that the diesel generating sets manufactured by them produces 200 KVA 160KV at 0.8 power factor, 415 volts, three phase electricity. The description shows that the diesel generating sets manufactured by them produces 200 KVA 160KV at 0.8 power factor, 415 volts, three phase electricity. That itself shows that the generating sets so produced and sold are nothing but generators. There is no merit in these tax cases and accordingly they are dismissed. No costs.