https://www.taxtmi.com/caselaws?id=128671 Electricity was treated as movable property capable of transmission and delivery, and therefore as "goods" within the Madras General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. The statutory scheme, including Sections 8(1)(b) and 8(3)(b), was read as recognising a distributor of electricity as a registered dealer eligible for concessional treatment on goods used in distribution. Section 39 of the Indian Electricity Act, 1910 was also relied on as supporting electricity's character as property. On that construction, electricity was not excluded from the statutory meaning of goods, and the cancellation of the registration certificate was held unsustainable. en-us Sun, 29 Sep 1963 00:00:00 +0530 Wed, 10 Apr 2013 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128671 Electricity was treated as movable property capable of transmission and delivery, and therefore as "goods" within the Madras General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. The statutory scheme, including Sections 8(1)(b) and 8(3)(b), was read as recognising a distributor of electricity as a registered dealer eligible for concessional treatment on goods used in distribution. Section 39 of the Indian Electricity Act, 1910 was also relied on as supporting electricity's character as property. On that construction, electricity was not excluded from the statutory meaning of goods, and the cancellation of the registration certificate was held unsustainable. Case-Laws VAT and Sales Tax Sun, 29 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128671