https://www.taxtmi.com/caselaws?id=127696 The expression "electrical goods of every description" was construed broadly for item No. 30 of the Madhya Bharat Sales Tax Act schedule, so torch battery cells were treated as covered by that entry. The later specific inclusion of torch-cells was read as clarificatory rather than restrictive, and the word "include" was treated as enlarging the scope of the provision. A battery was regarded as an article that generates electricity, with no relevant distinction between electricity produced by a battery and that generated by a dynamo for the purpose of the entry. en-us Sat, 19 Jan 1957 00:00:00 +0530 Thu, 14 Mar 2013 14:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127696 The expression "electrical goods of every description" was construed broadly for item No. 30 of the Madhya Bharat Sales Tax Act schedule, so torch battery cells were treated as covered by that entry. The later specific inclusion of torch-cells was read as clarificatory rather than restrictive, and the word "include" was treated as enlarging the scope of the provision. A battery was regarded as an article that generates electricity, with no relevant distinction between electricity produced by a battery and that generated by a dynamo for the purpose of the entry. Case-Laws VAT and Sales Tax Sat, 19 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127696