1952 (1) TMI 12

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..... should be excluded from the turnover under clause (a)(iii) of Section 2(j) of the Act. The claim for exclusion can be justified only if these goods were used by the Electric Supply Co., in the generation or distribution of electrical energy. The Commissioner held in the negative. The question whether the goods mentioned are required for use or were used in the generation or distribution of electr .....

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..... rinciples of which are more or less embodied in Rule 5(iv). Even in the absence of Rule 5(iv), Section 24 applies to cases of goods supplied "on approval". On this ground, therefore, the application succeeds, so far as the point of law urged is concerned. As to the exact amount qualifying for exclusion, I do not propose to give a decision in these proceedings. That decision should be given by the .....

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