Electrical goods test requires intrinsic character, not mere use with electricity; welding electrodes fall outside the entry.

Welding electrodes are not "electrical goods" under entry 41 of Schedule I of the Madras General Sales Tax Act, 1959, because the entry applies only to articles that answer that description by their intrinsic nature. Use with electrical energy is relevant, but it is not the sole test; a mere conductor or component used in an electrical process does not become electrical goods for that reason alone. Welding electrodes, though used in welding with electricity, are copper rods consumed in the process and are not electrical goods in themselves. The amended entry was read consistently with the earlier language, with the same requirement that the article itself be electrical goods.

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Issues: Whether welding electrodes are "electrical goods" within entry 41 of Schedule I of the Madras General Sales Tax Act, 1959.

Analysis: Entry 41 applied not merely because an article is used with electrical energy, but because it must first answer the description of electrical goods by its intrinsic nature. The use of electricity is relevant, but it is not the sole test. Articles which are merely conductors or components used in a process involving electricity do not become electrical goods merely for that reason. Welding electrodes, though used in welding with electrical energy, are copper rods that are consumed in the process and are not, by their nature, electrical goods. The predecessor language in section 3(2)(v) was also considered, but the amended entry still required the article to be electrical goods in itself.

Conclusion: Welding electrodes are not electrical goods and do not fall within entry 41.

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