M/S Eureka Forbes Limited vs State Of Bihar And Ors

The Supreme Court held that vacuum cleaners fall under Entry 81 of the Notification dated 26.12.1977 issued under Section 12 of the relevant Act, which pertains to electrical goods. The Court clarified that the inclusive nature of Entry 81 encompasses all electrical appliances, and the absence of specific mention does not exclude vacuum cleaners from being taxed at 12%. The judgment emphasized that the subsequent Notification from 2000 is irrelevant for assessment years prior to that date, affirming the applicability of the earlier Notification for tax purposes.