https://www.taxtmi.com/caselaws?id=148347 Welding electrodes fall outside the classification of electrical goods under entry 41 of Schedule I to the Madras General Sales Tax Act, 1959. Classification depends primarily on an article's intrinsic nature, not solely on its use with electrical energy. Materials that merely conduct electricity or are used as components in an electricity-based process do not become electrical goods for that reason alone. Welding electrodes are copper rods consumed during welding and, despite being used with electrical energy, are not electrical goods by their inherent character. The amended entry, like the earlier statutory language considered, requires the goods themselves to answer that description. 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 fall outside the classification of electrical goods under entry 41 of Schedule I to the Madras General Sales Tax Act, 1959. Classification depends primarily on an article's intrinsic nature, not solely on its use with electrical energy. Materials that merely conduct electricity or are used as components in an electricity-based process do not become electrical goods for that reason alone. Welding electrodes are copper rods consumed during welding and, despite being used with electrical energy, are not electrical goods by their inherent character. The amended entry, like the earlier statutory language considered, requires the goods themselves to answer that description. Case-Laws VAT and Sales Tax Tue, 20 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148347