Electric detonators are not electrical goods where electricity serves only ignition and the article's substance remains explosive.

Electric detonators were held not to fall within the expression "electrical goods" in Entry 37 of Schedule I because the term had to be understood in its ordinary commercial sense, and the article's essential character was that of a detonator, not an electrical appliance. Electricity was used only for ignition and safety; the operative explosive force depended on the chemical composition, so the goods had to be viewed as a whole rather than by isolating the electrical feature. On that basis, they were not taxable under the entry as electrical goods.

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Issues: Whether electric detonators manufactured by the assessee fall within the expression "electrical goods" in Entry 37 of Schedule I to the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The expression "electrical goods" was not defined in the Act, so it had to be construed in its ordinary and popular sense. The relevant test was whether the article, by its intrinsic nature and in commercial parlance, answers the description of electrical goods. Electric detonators were found to be detonators in substance, with electricity used only as a safety and ignition device. The electric current did not supply the operative force of the article as a whole; the explosive effect depended entirely on the chemical composition. The goods therefore had to be viewed as a unit, and not by isolating the electrical feature used only at the stage of ignition.

Conclusion: Electric detonators are not "electrical goods" within Entry 37 of Schedule I, and are not taxable under that entry on that footing.

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