Ordinary and commonly known use test brought electrical goods within concessional sales tax treatment for power-sector equipment.

Copper wires, copper conductors, cadmium copper category wires and conductors, all aluminium conductors, aluminium steel reinforced conductors, tinned copper wires and conductors, bright annealed copper wire and conductors, electrolytic copper rods and strips, and electric meters were treated as plants, equipment or accessories used for generation, transmission or distribution of electric power. The applicable test was their ordinary and commonly known purpose or use, and classification was not altered by a mere theoretical possibility of another use. On that basis, the goods were brought within item 29 of the notification dated 2 November 1965 and qualified for concessional sales tax treatment at 5 per cent.

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Issues: Whether copper wires, copper conductors, cadmium copper category wires/conductors, all aluminium conductors, aluminium steel reinforced conductors, tinned copper wires/conductors, bright annealed copper wire/conductors, electrolytic copper rods/strips and electric meters were assessable to sales tax at the concessional rate under item 29 of the notification dated 2 November 1965.

Analysis: The goods in dispute were held to be plants, equipment or accessories required for generation, transmission or distribution of electric power. The controlling test applied was the ordinary and commonly known purpose or use of the commodities, and their main classification was not altered merely because some items could theoretically be put to another use. The finding that the relevant goods were essentially used for electric power activities was treated as sufficient, and for the excepted item the concession was not denied on a speculative possibility of other use.

Conclusion: The goods fell within item 29 of the notification and were taxable at the concessional rate of 5 per cent.

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