Judgment :- ABDUL HADI, J. The assessee has preferred this tax case (revision) under section38 of the Tamil Nadu General Sales Act, 1959 (hereinafter referred to as "the Act") in relation to the assessment year 1981-82 and the question to be decided is only, whether the assessee's turnover to the extent of Rs. 1, 51, 067 relating to sales of voltage stabilizers during the said year is exigible to tax under entry 41-A of Schedule I to the Act, as contended by the assessee, or, under entry 4 or 5, as the case may be, of the same Schedule, as contended by the Revenue. The tax rate applicable under entry 4 or 5 is more than the tax rate found in entry 41-A. The Tribunal accepted the contention of the Revenue and hence this revision by the assessee. 2. The abovesaid entry 41-A in the relevant assessment year stood as follows : "All electrical instruments apparatus and appliance (other than those specified elsewhere in this Schedule), but including electrical fans lighting bulbs, torches, fluorescent tubes and their fittings including chokes and starters and parts and accessories of all such electrical instruments, apparatus and appliances." * The other entry, viz., entry 4, in the said assessment year stood as follows : "Refrigerator or other refrigerating appliances, air-conditioning plants, air-conditioners and other air-conditioning appliances, air-coolers, room-coolers including cooling appliances, apparatus and instruments, parts and accessories thereof." Entry 5 stood as follows : " Wireless reception instruments and apparatus, television sets, ...... and accessories thereof." 3. No doubt, the abovesaid voltage stabilizer would be an" accessory" * to the above referred to refrigerator referred to in entry 4 and television sets referred to in entry 5 in the light of the meaning given to the term "accessory" by the Supreme Court in Annapurna Carbon Industries Co. v. State of Andhra Pradesh which has been also followed in Mehra Bros. v. Joint Commercial Tax Officer and Union Carbide India Ltd. v. State of Andhra Pradesh. The relevant observation of the Supreme Court (Annapurna Carbon Industries Co. v. State of Andhra Pradesh which has been also followed in Mehra Bros. v. Joint Commercial Tax Officer and Union Carbide India Ltd. v. State of Andhra Pradesh. The relevant observation of the Supreme Court (Annapurna Carbon Industries Co. v. State of Andhra Pradesh), while examining the question whether "arc carbon" is an "accessory" to cinema projectors or other cinematographic equipment under entry 4 of Schedule I to the Andhra Pradesh General Sales Tax Act, 1957, is as follows : "We find that the term 'accessories' is used in the Schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word 'accessory' is used is given in Webster's Third New International Dictionary as follows : 'an object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else.' Other meaning s given there are" * 'supplementary or secondary to something of greater or primary importance'; 'additional'; 'any of several mechanical devices that assist in operating or controlling the tone resources of an organ'. 'Accessories' are not necessarily confined to particular machines for which they may serve as aids. The same item may be an accessory of more than one kind instrument. "4. But, the argument of learned counsel for the assessee is that though the abovesaid bracketed portion in entry 41-A uses the expression "other than those specified elsewhere in this Schedule", entry 4 or 5 does not mention specifically the abovesaid voltage stabilizer, but only a general term "accessories thereof" is used in entries 4 and 5. So, according to him, only entry 41-A will apply and not entries 4 and 5. 5. So, it has to be seen what is actually meant by the word "specified" as used in the above referred to bracketed portion in entry 41-A. The Oxford Universal Dictionary Illustrated in Volume II at page 2067 says that the term "specify" means" * to mention, speak of, or name (something) definitely or explicitly; to set down or state categorically or particularly. Further, "Words and Phrases", Volume 39A at page 469 says, "to 'specify' means to mention specifically; state in full and explicit terms; name expressly or particularly; state precisely or in detail" * 6. Further, "Words and Phrases", Volume 39A at page 469 says, "to 'specify' means to mention specifically; state in full and explicit terms; name expressly or particularly; state precisely or in detail" * 6. Here, it must also be noted that learned counsel for the assessee relies on Modi Rubber Ltd. v. State of Kerala, where it was held that rubber flaps used in tyres of motor vehicles would come only under entry 39 of the First Schedule to the Kerala General Sales Tax Act and not under entry 138 thereof. The said entry 39 too speaks of rubber products "other than specifically mentioned in the Schedule", while the abovesaid entry 138 speaks of motor vehicles and spare parts and "accessories thereof". In the above context, the Kerala High Court has held that simply because the term "accessories thereof" has been generally used in entry 138, it cannot be said that the abovesaid rubber flaps could be said to be specifically mentioned in the said entry 138. 7. Now, in so far as our present case is concerned, no doubt, the term used in entry 41-A is "other than those specifically mentioned elsewhere in this Schedule" and not actually "other than those specifically mentioned in the Schedule" as in the above referred to entry 39 of the Kerala Act. But as per the above referred to meaning of the term "specify" given in "Words and Phrases, Volume 39A at page 469", the said term means "to mention specifically". In other words, both "specify" and "to mention specifically" have the same meaning. 8. Further, in Jayaram Mudaliar v. Sivaram 1963 AIR(Mad) 294 at 296 it has been held that "specified place" referred to in section69 of the Negotiable Instruments Act, must have been intended to refer not to a vast area in general terms like a big city, but a place indicated with sufficient precision to enable the person, who wants to charge the market with liability to resort to him readily. 9. In the light of the abovesaid dictionary meanings and decisions, it cannot be said that the abovesaid voltage stabilizers have been "mentioned specifically" or stated precisely or in explicit terms or named expressly or particularly in the abovesaid entry 4 or 5 when it uses the expression "accessories thereof" generally. 10. 9. In the light of the abovesaid dictionary meanings and decisions, it cannot be said that the abovesaid voltage stabilizers have been "mentioned specifically" or stated precisely or in explicit terms or named expressly or particularly in the abovesaid entry 4 or 5 when it uses the expression "accessories thereof" generally. 10. The net result is, in the present case, entry 41-A alone will apply and not entry 4 or 5. Therefore, the order of the Tribunal is set aside and the tax case revision is allowed. No costs.