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TMI Blog1967 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ule I to the Madras General Sales Tax Act, 1959. The Tribunal has taken the view that they are not. Its reasoning is that in the instant case welding electrodes are not themselves used with electrical energy. This is with reference to the language employed by entry 41, which is: "All electrical goods, instruments, apparatus, appliances and all such articles, the use of which cannot be had except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the application of electrical energy, they should be regarded as electrical goods attracting entry 41. In our view, the argument lays too much stress on the user of the article with electrical energy. That, no doubt, is a test for purposes of entry 41, but is not the only test. Before applying that test, the goods must be capable of classification as electrical goods. Though the words are easily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... energy. Merely because an article cannot be used without electricity, it may not be decisive. It is necessary that, apart from that fact, the article, by its very nature, answers the description of "electrical goods". For instance, the use of a motor-car cannot be had without batteries or a dynamo fitted to it. But on that account, can it be said that motor-car is "electrical goods"? The answer, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rods styled as electrodes are conductors of electricity and electricity is used for the purpose of heating up the pointed ends of the rods in the process of welding, so that in the very process the copper rods gradually disappear. We do not say that this phenomenon by itself entirely contributes to testing whether electrodes by themselves are electrical goods. What we have in mind is that electr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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