https://www.taxtmi.com/caselaws?id=127960 A lathe fitted with electric motors was held not to be "electrical goods" under section 3(2)(viii) of the Madras General Sales Tax Act. The decisive test was whether the article was essentially an electrical good or only machinery using electricity as its motive power. Applying that principle, the machine retained its essential character as a lathe, since the motors merely supplied power and did not convert it into electrical goods. It was therefore outside the higher sales tax category. 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 A lathe fitted with electric motors was held not to be "electrical goods" under section 3(2)(viii) of the Madras General Sales Tax Act. The decisive test was whether the article was essentially an electrical good or only machinery using electricity as its motive power. Applying that principle, the machine retained its essential character as a lathe, since the motors merely supplied power and did not convert it into electrical goods. It was therefore outside the higher sales tax category. Case-Laws VAT and Sales Tax Tue, 22 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127960