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Issues: Whether arc welding rods are electrical goods within entry 41 of the First Schedule to the Madras General Sales Tax Act, 1959.
Analysis: The Court applied its earlier view on the same point and held that welding rods do not fall within the expression "electrical goods". The rods were capable of being used without electrical energy, and they neither generate nor transmit electricity. Their melting in the welding process did not alter this classification.
Conclusion: Arc welding rods are not electrical goods within entry 41 of the First Schedule to the Madras General Sales Tax Act, 1959, and the tax case was dismissed.
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