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TMI Blog1996 (6) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... or short, "the Act", the question that arises for consideration is, whether "stampings" and "laminations" are electrical goods within the meaning of entry 38 of the First Schedule to the Act; if not, whether they have to be classified as general goods, liable to be taxed under section 5 of the Act. The assessing authority and the first appellate authority treated the said goods as electrical goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hes, fluorescent tubes and their fittings, like chokes and starters and other parts and accessories thereof; (iv) electrical grinders, mixers, blenders, hair-driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysors, generators, transformers and parts and accessories thereof." Before we consider this aspect, it would be appropriate to note the findings recorded by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods in question have to undergo change due to further processing and usage of some other material, then they cannot be classified as component parts which can simply be replaced and that such goods will be only a raw material. The Tribunal also held that a dealer in fans does not sell "stampings" as the replacement part of a fan. It is also noted that if a transformer needs repair, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, it cannot be said that the "stampings" and "laminations" fall under any one of these clauses. If that be so, in our view, the Tribunal is right in coming to the conclusion that they fall under the general category and are taxable as such under section 5 at the rate of 4 per cent. In this view of the matter, we confirm the order of the Tribunal. Accordingly, the revision filed by the State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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