1967 (10) TMI 60 - HC - VAT and Sales Tax

Summary

The judgment of the Madras High Court in 1967 ruled that arc welding rods are not considered electrical goods under entry 41 of the Madras General Sales Tax Act, 1959. The court upheld its previous decision in Tax Case No. 140 of 1964, stating that welding rods do not generate or transmit electricity and can be used without electrical energy. The petition was dismissed with no costs.