https://www.taxtmi.com/caselaws?id=127391 Under the Madras General Sales Tax Act, an article was treated as "electrical goods" only if it could not be used except with electrical energy, and the entry was read as illustrative rather than exhaustive. The goods had to be assessed as the unit actually sold, not by isolating components. On that basis, the grinding machine in item 9 of list 1(a) and the pump sets in list 1(b) were within the charging entry, while component electrical motors not sold separately in other machinery could not be treated as separately taxable turnover merely by attributing a fictional independent sale to them. en-us Wed, 16 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 12:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127391 Under the Madras General Sales Tax Act, an article was treated as "electrical goods" only if it could not be used except with electrical energy, and the entry was read as illustrative rather than exhaustive. The goods had to be assessed as the unit actually sold, not by isolating components. On that basis, the grinding machine in item 9 of list 1(a) and the pump sets in list 1(b) were within the charging entry, while component electrical motors not sold separately in other machinery could not be treated as separately taxable turnover merely by attributing a fictional independent sale to them. Case-Laws VAT and Sales Tax Wed, 16 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127391