https://www.taxtmi.com/caselaws?id=148347 Welding electrodes are not "electrical goods" under entry 41 of Schedule I of the Madras General Sales Tax Act, 1959, because the entry applies only to articles that answer that description by their intrinsic nature. Use with electrical energy is relevant, but it is not the sole test; a mere conductor or component used in an electrical process does not become electrical goods for that reason alone. Welding electrodes, though used in welding with electricity, are copper rods consumed in the process and are not electrical goods in themselves. The amended entry was read consistently with the earlier language, with the same requirement that the article itself be electrical goods. en-us Tue, 20 Jun 1967 00:00:00 +0530 Thu, 25 Apr 2013 17:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148347 Welding electrodes are not "electrical goods" under entry 41 of Schedule I of the Madras General Sales Tax Act, 1959, because the entry applies only to articles that answer that description by their intrinsic nature. Use with electrical energy is relevant, but it is not the sole test; a mere conductor or component used in an electrical process does not become electrical goods for that reason alone. Welding electrodes, though used in welding with electricity, are copper rods consumed in the process and are not electrical goods in themselves. The amended entry was read consistently with the earlier language, with the same requirement that the article itself be electrical goods. Case-Laws VAT and Sales Tax Tue, 20 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148347