https://www.taxtmi.com/caselaws?id=148405 Arc welding rods were held not to fall within the expression "electrical goods" under entry 41 of the First Schedule to the Madras General Sales Tax Act, 1959. The Court applied its earlier view on the same issue and reasoned that the rods could be used without electrical energy and did not themselves generate or transmit electricity. Their melting during the welding process did not change their essential character. On that basis, the tax case was dismissed. en-us Mon, 16 Oct 1967 00:00:00 +0530 Fri, 26 Apr 2013 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148405 Arc welding rods were held not to fall within the expression "electrical goods" under entry 41 of the First Schedule to the Madras General Sales Tax Act, 1959. The Court applied its earlier view on the same issue and reasoned that the rods could be used without electrical energy and did not themselves generate or transmit electricity. Their melting during the welding process did not change their essential character. On that basis, the tax case was dismissed. Case-Laws VAT and Sales Tax Mon, 16 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148405