Broad construction of "electrical goods" extends to torch battery cells under the sales tax schedule.

The expression "electrical goods of every description" was construed broadly for item No. 30 of the Madhya Bharat Sales Tax Act schedule, so torch battery cells were treated as covered by that entry. The later specific inclusion of torch-cells was read as clarificatory rather than restrictive, and the word "include" was treated as enlarging the scope of the provision. A battery was regarded as an article that generates electricity, with no relevant distinction between electricity produced by a battery and that generated by a dynamo for the purpose of the entry.

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Issues: Whether torch battery cells are "electrical goods" for the purposes of item No. 30 of the schedule issued under section 5 of the Madhya Bharat Sales Tax Act, 1950.

Analysis: The expression "electrical goods of every description" was read in its wide natural sense. The specific inclusion of torch-cells in a later schedule was treated as clarificatory and not as restricting the earlier provision. The use of the word "include" was recognised as enlarging the scope of the expression. A battery was held to be an article that generates electricity, and there was no sound distinction between electricity produced by a battery and that generated by a dynamo for the purpose of the entry.

Conclusion: Torch battery cells fall within "electrical goods" under item No. 30.

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