Commutator classified as electrical equipment, not electrical goods, for sales tax notification purposes.

A commutator used in a dynamo to convert alternating current into continuous current was treated as an item connected with the generation of electricity, because it helps produce electricity rather than consume it. On that reasoning, it was distinguished from "electrical goods" and classified as "electrical equipment" for the relevant sales tax notification. The classification issue was answered against treating the commutator as electrical goods, with the result that it fell within the electrical equipment category in favour of the assessee.

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Issues: Whether a commutator is to be treated as "electrical goods" or as "electrical equipment" for the purpose of the relevant sales tax notification.

Analysis: A commutator was treated as a device used in a dynamo for converting alternating current into continuous current. Since continuous current is electricity and cannot be generated without a commutator, the item was held to be connected with the generation of electricity. It does not consume electricity; rather, it helps produce it. On that basis, it was distinguished from the category of "electrical goods" and brought within "electrical equipment" under the notification.

Conclusion: The question was answered in the negative, and the commutator was held to fall within "electrical equipment" rather than "electrical goods", in favour of the assessee.

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