JUDGMENT The judgment of the Court was delivered by DR. B. P. SARAF, J. - By this reference under section 61(1) of the Bombay Sales Tax Act, 1959, the Maharashtra Sales Tax Tribunal has referred the following question of law to this Court for opinion at the instance of the assessee : "Whether, on the fact and in the circumstances of the case and a true construction of entry 73(a) of Schedule C, Part II to the Bombay Sales Tax Act, 1959, the Tribunal was justified in rejecting the contention of the applicants that washing plant sold by them was not covered by the said entry 73(a), the said plant not being used for washing clothes but being used for cleaning machines, vehicles, motors, etc. ?" 2. The assessee, M/s. American Springs & Pressing Works Pvt. Ltd., is a manufacturer of plant products, agricultural equipments, etc. It is registered as a dealer under the Bombay Sales Tax Act, 1959 ("the Act"). One of the products manufactured by it was "Aspee RTP washing plant" ("washing plant") which was used in garages, tea estates and factories for cleaning vehicles or factory floors. As this item was not specifically mentioned in any of the entries of the Schedule of the taxable goods attached to the Act, on August 3, 1981, the assessee applied to the Commissioner of Sales Tax ("Commissioner") under section 52(1)(e) of the Act for determining the rate of tax payable in respect of sales thereof. A copy of the invoice under which such transaction had been effected was filed along with the application. The assessee also submitted printed literature in respect of the same. According to the assessee, it was not covered by any of the entries of Schedule C and, therefore, would fall under the residuary entry, viz., entry 102 of Part II of Schedule C. The Commissioner did not accept the above contention of the assessee. According to him, the washing plant sold by the assessee was overed by entry 73(a) of Part II of Schedule C to the Act. Against the above order of the Commissioner, the assessee appealed to the Maharashtra Sales Tax tribunal ("the Tribunal"). According to him, the washing plant sold by the assessee was overed by entry 73(a) of Part II of Schedule C to the Act. Against the above order of the Commissioner, the assessee appealed to the Maharashtra Sales Tax tribunal ("the Tribunal"). Before the Tribunal, the assessee reiterated its contention that the washing plant sold by it fell under entry 102 of Part II of Schedule C. According to the assessee, it was not covered by entry 73(a) of Part II of Schedule C, which dealt with "domestic and commercial electrical appliances" of the type enumerated therein such as grinders, mixers, blenders, irons, lighters, iair driers, etc., and not "washing plants" which were intended to be used by he garages and factories for cleaning vehicles and factory floors. It was contended hat the item in question, being not covered by entry 73(a), or any other entry in Schedule C or any other Schedule, would fall under the residuary entry, entry 102 of Part II of Schedule C. The Tribunal did not accept the above contention of the assessee, as it was of the opinion that the washing plant sold by it was covered by entry 73(a) of Part II of Schedule C. The Tribunal, therefore, confirmed the determination of the Commissioner made under section 52(1)(e) of the Act. Hence this reference at the instance of the assessee. 3. The controversy in this reference before us, therefore, is whether the washing plant sold by the assessee would fall under entry 73(a) of Part II of Schedule C to the Act. If it does not fall thereunder, admittedly it would fall under entry 102 of Part II of Schedule C, as contended by the assessee. The determination of the controversy, therefore, depends upon the interpretation of entry 73(a) of Part II of Schedule C. Entry 73 of Part II of Schedule C to the Act, as it stood at the material time, reads : -------------------------------------------------------------------- Sr. Description of goods Rate of Rate of No. sales tax purchase tax 1 2 3 4 -------------------------------------------------------------------- 73. (a) Domestic and commercial Fifteen paise Fifteen paise electric appliances such in the rupee. in the rupee. as grinders, mixers, blenders, irons, lighters, hair driers, shavers, washing machines, heaters, hot plates, toasters, cooking ranges, boilers, ovens, geysers, vacuum cleaners and components, parts and accessories of any of them. (a) Domestic and commercial Fifteen paise Fifteen paise electric appliances such in the rupee. in the rupee. as grinders, mixers, blenders, irons, lighters, hair driers, shavers, washing machines, heaters, hot plates, toasters, cooking ranges, boilers, ovens, geysers, vacuum cleaners and components, parts and accessories of any of them. (b) All kinds of electric fans, Fifteen paise Fifteen paise air circulators and exhaust in the rupee. in the rupee. fans. ----------------------------------------------------------------------- It is obvious from a plain reading of the above entry that it is intended to cover "domestic and commercial electrical appliances". Though the expression, appliances" has not been defined in the Act, the meaning thereof can be ascertained from the various items enumerated by way of illustration in the entry itself. These items are all items of day-to-day use either for domestic purposes or for commercial purposes like grinders, mixers, blenders, irons, lighters, hair driers, shavers, washing machines, heaters, hot plates, toasters, cooking ranges, boilers, ovens, geysers, vacuum cleaners. All these items are obviously goods used in ordinary course both for "domestic" and "commercial" purposes. Sub-item (b) of entry 73 which refers to all kinds of electric fans, air circulators and exhaust fans is also indicative of the nature of items sought to be covered by the said entry. It does not cover item like the "washing plant' sold by the assessee which is not intended to be used as domestic or commercial appliance. The fact that it is operated by electricity is of no relevance in deciding whether it is domestic or commercial appliance. 4. As the word "appliances" has not been defined in the Act, its dictionary meaning may be of some assistance in ascertaining the meaning thereof in the context of entry 73(a). In Oxford Advanced Learner's Dictionary, it has been described as "Instrument or device for a specific purpose; a kitchen full of electrical appliances, e.g., a washing machine, dish washer, liquidizer, etc ......." The Random House Dictionary of English language defines "appliance" as "an apparatus for a particular purpose or use, a piece of equipment, usually electrical, esp. for use in the home as a refrigerator, washing machine, etc ......." In common parlance, the word "electrical appliance" denotes electrical gadgets commonly used in homes and offices. The nature of the gadgets falling under this entry has been made clear by the illustrations given in the entry itself. for use in the home as a refrigerator, washing machine, etc ......." In common parlance, the word "electrical appliance" denotes electrical gadgets commonly used in homes and offices. The nature of the gadgets falling under this entry has been made clear by the illustrations given in the entry itself. This entry, therefore, is intended to cover only such electrical gadgets which are used for domestic or commercial purposes. It cannot be construed to mean or include all "machines" or "machinery" used or operated with the aid of electricity. The term "electrical appliance" in this entry is, therefore, narrower in scope and ambit than "machine" or "machinery". 5. We may now turn to the literature containing the description, special features and user of the washing plant in question sold by the assessee to ascertain whether it can be termed as "domestic or commercial electrical appliance". The plant in question is known as "Aspee-HPT-high pressure hydraulic washer". It is used for service stations and transport companies for washing vehicles. It is also useful to tea and tobacco factories for washing machineries and fermenting rooms, floors, etc. Its net weight is 80 kgs. Its special features and technical data are : Special features : Horizontal triplex pump with oil bath lubrication stainless steel pistons. By-pass valve for letting out excessive pressure. Adjustable washing gun for forceful jet and spray. Suitable for operation with 1 or 2 guns. If required, can be supplied with engine, instead of with motor. Suction capacity 36 lit. per minute. Technical data : With one gun With two guns ---------------------------------------------------------------------- Electric motor 3HP, 1440 r.p.m. 3HP, 1440 r.p.m. Pump R.P.M. 950 950 Blocked pressure 400 p.s.i. 400 p.s.i. Jet spray 350 p.s.i. 350 p.s.i. 13 Lit. P.M. 28 Lit. P.M. Cone spray 375 p.s.i. 375 p.s.i. 6.5 Lit. P.M. 19.0 Lit. P.M. Recommended working pressure 300 p.s.i. 250/300 p.s.i. Piston diameter 30 mm. 30 mm. Stroke 20 mm. 20 mm. ----------------------------------------------------------------------- From the above particulars, it is evident that it is not a washing machine in the sense "washing machines" are understood in common parlance or commercial or trade parlance. It is, in fact, a "washing plant", having use and character quite different and distinct from "washing machines". It can appropriately be described as "machinery". It would, therefore, fall under the residuary entry 102 and would be subject to tax at the rates specified therein. 6. It is, in fact, a "washing plant", having use and character quite different and distinct from "washing machines". It can appropriately be described as "machinery". It would, therefore, fall under the residuary entry 102 and would be subject to tax at the rates specified therein. 6. It may be appropriate at this stage to mention that a specific entry, viz., entry 44A was inserted in Schedule C to the Act with effect from May 1, 1982 by the Maharashtra Act 16 of 1982 to specify "machinery" in Schedule C to prescribe the rates of tax leviable on the sale or purchase thereof. The said entry reads : --------------------------------------------------------------------- 1 2 3 4 --------------------------------------------------------------------- 44A. (i) Machinery operated by Ten paise in Ten paise in electricity or any the rupee. the rupee. other power and components, parts and accessories thereof, but excluding machinery and components, parts and accessories thereof specified in any other entry in this Schedule. (ii) Machine tools Ten paise in Ten paise in the rupee. the rupee. ----------------------------------------------------------------------- It is obvious that after the insertion of the above entry, the washing plant sold by the assessee would fall under that entry and not under the residuary entry. 7. For the reasons set out above, we hold that "Aspee-HPT washing plant" sold by the assessee is not "domestic or electrical appliance" falling under entry 73(a) of Part II of Schedule C to the Act. It would, therefore, fall under entry 102 of Part II of Schedule C to the Act. 8. In that view of the matter, we answer the question referred to us in the negative and in favour of the assessee. 9. In the facts and circumstances of the case, we make no order as to costs. Reference answered in the negative.