https://www.taxtmi.com/caselaws?id=127960 Classification of machinery as electrical goods depends on its essential character, not merely on the use of electric motors as motive power. A lathe driven by a main motor and auxiliary motors remains machinery rather than an electrical good where the motors only supply power and the machine can be adapted to other power sources. Consequently, the lathe falls outside the category of electrical goods for the higher sales tax rate under the Madras General Sales Tax Act. en-us Tue, 22 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 12:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127960 Classification of machinery as electrical goods depends on its essential character, not merely on the use of electric motors as motive power. A lathe driven by a main motor and auxiliary motors remains machinery rather than an electrical good where the motors only supply power and the machine can be adapted to other power sources. Consequently, the lathe falls outside the category of electrical goods for the higher sales tax rate under the Madras General Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 22 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127960