1959 (12) TMI 27 - HC - VAT and Sales Tax

Summary

The High Court of Madras held that a lathe driven by electrical motors is not considered "electrical goods" for sales tax purposes. The lathe in question, designed for railway use, was found to be machinery dependent on electricity but could easily be altered for other power sources. The Tribunal's decision to tax the lathe at a higher rate was overturned, and the turnover is subject to normal sales tax rate. The petition was allowed, and the petitioner is entitled to costs. (Case citation: 1959 (12) TMI 27 - MADRAS HIGH COURT)