9911796707
TMI Blog1977 (12) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ough and fair day-books, that the purchase of timber for Rs. 527.61 on 11th August, 1970, had not been recorded in the accounts, that there was unexplained discrepancy in the cash balance on 3rd August, 1970, as the rough day-book disclosed a cash balance of Rs. 663.82 while the cash balance according to the fair day-book was only Rs. 81.04 and that no manufacturing accounts or order-book was maintained by the assessee, the assessing officer rejected the assessee's accounts as incomplete and incorrect and resorted to the best judgment method and determined the turnover in respect of single point goods at Rs. 7,279.83 and the turnover in respect of multi-point goods at Rs. 30,844.38, aggregating to Rs. 38,124.21, and fixed the total tax at R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the written objections of the assessee and hearing the assessee's counsel that round blocks, wooden switch boxes, etc., are not intrinsically electrical goods and they do not satisfy the tests prescribed by this court in Deputy Commissioner of Commercial Taxes v. Ravi Auto Stores[1968] 22 S.T.C. 172., the Board found that these materials are essential for the distribution of electrical energy and are electrical goods and it accordingly set aside the order of the Appellate Assistant Commissioner and restored the assessing officer's order in regard to those goods. The only point for consideration in this appeal is whether the wooden plugs, round blocks and wooden switch boxes are electrical goods falling under item 41 of the First Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that wooden gittis (plugs), switch-boards and battens are not worked by electricity but are used in laying or controlling wires carrying electrical energy and in common parlance also they do not answer the description of electrical goods and, therefore, they are not electrical goods within the meaning of item 7 in the concerned notification dated 1st October, 1965, which reads: "Electrical goods, other than equipments, plants and their accessories required for generation, distribution and transmission of electrical energy." The decision will not help the assessee having regard to the fact that item 7 of the notification clearly excludes accessories required for distribution and transmission of electrical energy, and wooden gittis, switch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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