Commercial meaning of "electrical goods" controls tax classification of wooden gittis, switch-boards and battens.

Wooden gittis, switch-boards and battens were held not to be "electrical goods" because that term, being undefined in the Act and Rules, had to be read in ordinary trade and common parlance. Although the items were used in electrical installations, they were not themselves worked by electricity and did not answer the commercial description of electrical goods. The Court held that mere use in relation to electricity is insufficient; an item must also fit the relevant market meaning of electrical goods. They were therefore taxable as unclassified items, in favour of the assessee.

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Issues: Whether wooden gittis, switch-boards and battens are taxable as electrical goods or as unclassified items under the sales tax notification.

Analysis: The expression "electrical goods" was not defined in the Act or the Rules, so it had to be understood in the sense in which it is ordinarily used in trade and common parlance. The relevant notification imposed a higher rate on electrical goods, while separately referring to electrical equipments, plants and their accessories. The articles in question were used in electrical installations, but they were not themselves worked by electricity. Their utility in laying or controlling wires did not make them electrical goods by their nature. The Court approved the view that an article must not only be capable of being used in relation to electricity but must also answer the commercial description of electrical goods.

Conclusion: Wooden gittis, switch-boards and battens are not electrical goods and are taxable as unclassified items, in favour of the assessee.

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