ORDER V. K. SINGHAL, J. - All these petitions are disposed of by this common order. In all these writ petitions the controversy is with regard to levy of entry tax on computers. By notification dated April 30, 1992, the tax was levied under Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1979 on various items specified in the table. Item Nos. 21 and 40 which are relevant for the purpose of adjudication of dispute are as under : "21. Electrical and electronic goods, appliances, instruments and apparatus and parts and accessories thereof but excluding those specified elsewhere. 40. Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery." 2. By notification dated March 30, 1994, the notification dated March 30, 1992 was cancelled and by another notification of the same date, tax was levied on machineries of all kinds, parts and accessories thereof but excluding agricultural machinery. The dispute is whether this entry "machinery (all kinds) and parts and accessories thereof" would include computers within its ambit. 3. The First Schedule of the "Act of 1979" contains separate entries at SI. No. 28 and 52 which are even in existence today. 28. "Electrical and electronic goods, appliances, instruments and apparatus and parts and accessories thereof but excluding those specified elsewhere. 52. Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery." 4. The submission of the learned counsel for the petitioner is that a notification was required under section 3(1) for levy of tax in respect of electronic goods, spares, instruments, apparatus, parts and accessories thereof. Since no such notification have been issued the respondent have no jurisdiction to levy the tax considering computer as a machinery. It is submitted that computer may be a machinery but since there is a specific entry for electronic goods, spares, instruments, and apparatus and unless there is a notification tax could not be charged. 5. On behalf of the respondent it is stated that computer is a machine and therefore tax could be levied. Definition of computers in world book "Encyclopedia" is as under : "Computer is a machine that performs calculations and processes information with astonishing speed and precision. A computer can handle vast amounts of information and solve complicated problems. 5. On behalf of the respondent it is stated that computer is a machine and therefore tax could be levied. Definition of computers in world book "Encyclopedia" is as under : "Computer is a machine that performs calculations and processes information with astonishing speed and precision. A computer can handle vast amounts of information and solve complicated problems. It can take thousands of individual pieces of data and turn them into more usable information with blinding speed and almost unfailing accuracy. The most powerful computers can perform billions of calculations per second. Computer handle many tasks in business, education, manufacturing, transportation and other fields. They provide scientists and other researchers with a clearer understanding of nature. They give people who work with words an effective way to create documents. They enable designers and artists to see things that have never been seen before. Computers produce new information so quickly and accurately that they are changing people's views of the world. For these and other reasons the computer is one of the most interesting and important machines ever invented. The most common type of computer, by far, is the digital computer. Digital means having to do with numbers. Digital computers perform tasks by changing one set of numbers into another set. All data-numerals, pictures, sounds, symbols and word re translated into numbers inside the computer. Everything a digital computer can do is based on its ability to perform simple procedures and numbers - such as adding, subtracting or comparing two numbers to see which is larger digital computers are so widespread that the word computer alone almost refers to a digital computer. The largest digital computers are parts of computer terms that fill a large room. The smallest digital computer - some so tine they can pass through the whole of a needle - are found inside wrist watches, pocket calculators, and other devices. All digital computers have two basic parts - a metal and a processor. The memory receives data and hold them until needed. The memory is made of a huge collection of switches. The processor changes data useful information by converting numbers into other numbers. It reads numbers from the memory, perform basic arithmetic calculations such as addition or subtraction, and puts the answer back into the memory processor performs this activity over and over until desired result is achieved. The memory is made of a huge collection of switches. The processor changes data useful information by converting numbers into other numbers. It reads numbers from the memory, perform basic arithmetic calculations such as addition or subtraction, and puts the answer back into the memory processor performs this activity over and over until desired result is achieved. Both the memory and the processor are electronic - that is they work by sending electrical signals through wires. The smallest digital computers consist only of the memory and the processor. But larger digital computer are part of systems they also contain input equipment and output equipment. The operator uses an input device, such as a keyboard, to enter instructions and data into the computer. After processing is complete, an output device translates the processed data into a form understandable to the user - words or pictures, for example typical output devices include printers and visual displays that resemble television screens. People have used calculating devices since ancient times. The first electronic digital computer built in 1946, filled a huge room. Since then, rapid improvements in computer technology, have led to the development of smaller, more powerful, and less expensive computers. In addition to digital computers, there are two other general types of computers; analog computers and hybrid computers. Analog computer work directly with a physical quantity, such as weight or speed, rather than with digits that represent the quantity. Such computers solve problems by measuring a quantity, such a temperature, in terms of another quantity such as the length a thin line of liquid in a thermometer. Hybrid computers combine the features of analog and digital computers. They have many of the same kinds of parts as an analog computer. But like digital computers, they process data by manipulating numbers. This article focuses on digital computers. For information on analog computer see analog computer." 6. Reliance is also placed on the decision given by the Bombay High Court in the case of Tata Sons Ltd. v. Union of India (1982) 10 ELT 53, wherein it is held that it is a machine that cannot be described as an electrical instrument or appliance. Even if it is an electrical device based on electricity and electronics, it would not cease to be a machine. The entire computer system can work only as an integrated unit. The central processing unit cannot function by itself. Even if it is an electrical device based on electricity and electronics, it would not cease to be a machine. The entire computer system can work only as an integrated unit. The central processing unit cannot function by itself. The inter-dependent operation of the respective parts produce definite and specific results. Reliance is also placed on the judgment given in the case of Bhuji Products v. State of Gujarat [1992] 84 STC 328 (Guj), wherein xerox machine/photocopiers were held falling under the category of duplicating machine and not under photocopying camera or any other camera. 7. In another judgment in the case of Rashmi Enterprises v. State of Gujarat [1993] 91 STC 295 (Guj.) interpretation with regard to machinery was given : "9. The term 'machinery' is nowhere defined in the Act. The earliest judicial attempt to define the term 'machinery' was made by the Privy Council in Corporation v. Calcutta v. Chairman of the Cossipore and Chitpore Municipality AIR 1922 PC 27. The Privy Council was concerned with the question whether a certain holding with an over-head tank could be assessed by the municipality by including the value of the tank itself. The third proviso to section 101 of the Bengal Municipal Act, 1884, provided that 'in estimating the annual value of a holding under this section, the value of any machinery that may be on such holding shall not be taken into consideration'. It was contended that the balancing tank with its supporting structure was 'machinery' within the meaning of the said proviso. The Privy Council found, as a matter of fact, that the tank was a receptacle for water and it held the water that was poured into it as long as it desired, but the tank itself was stationary and none of its parts moved when water in the tank was allowed to escape from it through a hole into pipes. The water was pushed or drawn along with pipes by the force of gravity. The Privy Council, therefore, held that 'machinery' must mean something more than a solid structure built upon the ground, whose parts either do not move at all, or if they do move, do not move the one with or upon the other in interdependent action with the object of producing a specific and definite result. The Privy Council, therefore, held that 'machinery' must mean something more than a solid structure built upon the ground, whose parts either do not move at all, or if they do move, do not move the one with or upon the other in interdependent action with the object of producing a specific and definite result. Their Lordships were of the view that there was great danger in attempting to give a definition of the word 'machinery' which would be applicable in all cases and it may be impossible to succeed in such an attempt. It was observed that if their Lordships were obliged to run the hazard of the attempt they would be inclined to say that the word 'machinery' when used in the ordinary language prima facie, means some mechanical contrivances which by themselves or in combination with one or more other mechanical contrivances by the combined movement and interdependent operation of their respective parts generate power, or evoke, modify, apply or direct natural forces with the object in each case of effecting so definite and specific a result. Their Lordships further observed that the determination in any given case of what is or is not 'machinery' must, to a large extent, depend upon the special facts of that case, and also on consideration as to whether an intelligent person would in the ordinary use of language, describe the items as machinery." 8. Decision of this Court in K. B. Dani v. State of Karnataka [1979] 44 STC 276 was referred where the following criteria in determining the particular item as machinery : "(i) The word 'machinery' must mean something more than a collection of ordinary tools. It must mean something more than a solid structure built upon the ground whose parts either do not move at all or, if they do move, do not move the one with or upon the other in interdependent action with the object of producing a specific and definite result. (ii) It is not possible to define 'machinery' as applicable to all cases. (ii) It is not possible to define 'machinery' as applicable to all cases. However, it could be said that, when used in ordinary language prima facie, means some mechanical contrivances, which by themselves or in combination with one or more other mechanical contrivances, by the combined movement and inter-dependent operation of their respective parts, generate power, or evoke, modify, apply or direct natural forces with the object in each case of effecting so definite and specific a result. The tank and its supporting structure do not satisfy this definition. (iii) Determination as to what is or what is not 'machinery' must, to a large extent, depend on the special facts of each case. (iv) Illustrations are better guides to ascertain the true meaning of the word 'machinery', when used ordinarily and not as a specific definition. (v) Whether an intelligent Person would, in the ordinary use of language, describe a particular thing as machinery." 9. Arguments of the learned counsel for the parties have been heard. From May 1, 1992, the notification dated April 30, 1992 provided levy of entry tax on electrical and electronic goods, etc., along with machinery (all kinds) and parts and accessories thereof under entry Nos. 21 and 40 respectively reproduced above. This notification is in consonance with the entry of the Schedule, namely, the entry Nos. 28 and 52. The notification dated April 30, 1992 was rescinded by Notification No. FD 112 CET 93, Bangalore, dated March 30, 1994 and a fresh Notification No. FD 112 CET 93 (iii) Bangalore, dated March 30, 1994 was issued in which there was only four items which are as under : "1. Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery. 2. Motor vehicles (all kinds) and parts and accessories thereof including chassis - Motor vehicles (see notes, 1 and 2). 3. Packing materials, namely : (i) to (vii) ................. 4. Raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product." 10. Thereafter another notification was issued on March 31, 1997 - No. FD 109 CET 97(10), wherein the commodities were charged to tax at 4 per,.cent and entry 8 was for levy of tax on electrical and electronic goods, appliances, instruments and apparatus and parts and accessories thereof but excluding those specified elsewhere. 11. Thereafter another notification was issued on March 31, 1997 - No. FD 109 CET 97(10), wherein the commodities were charged to tax at 4 per,.cent and entry 8 was for levy of tax on electrical and electronic goods, appliances, instruments and apparatus and parts and accessories thereof but excluding those specified elsewhere. 11. If the legislative history is taken into consideration along with the notification which are issued from time to time, it would be evident that the notification dated April 30, 1992 was in accordance with the entry of the Schedule and that position continued till March 31, 1994. Since the notification of March 31, 1992 was rescinded on March 31, 1994 a fresh notification was issued on March 311, 1994 and that notification provided levy of tax only on machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery. 12. The computer may be a machinery but the word machinery which has been used here is a genus of which there are various species and electronic machinery is a specie of that genus. When the Legislature has contemplated a separate entry for electrical and electronic goods appliances, instruments and apparatus and parts and accessories thereof, then it will be considered to be a special entry. Even if included in the category of machinery, the machineries which are electrical and electronic nature will fall under a separate category. The principle of generalia specialibus non derogant can also be applied as the entry of machinery is a general entry; the special entry of electrical and electronic machinery would stand excluded therefrom. ORDER There was no notification effective from April 1, 1994 providing for levy of entry tax on electrical and electronic goods till March 31, 1997. In these circumstances there could be no liability of entry tax on electrical and electronic goods and appliances, instruments and apparatus and parts and accessories thereof till that period. In cases where notices have been issued, the parties would be free to file their objections stating the correct legal position and the assessing authority would pass the orders after hearing the petitioners and taking into consideration the observation made above. In respect of the assessment order or penalty order if any tax is levied between the period April 1, 1994 to March 31, 1997 that shall stand quashed. Petitions stand disposed of with the above observations. Petitions disposed of.