https://www.taxtmi.com/caselaws?id=149851 Electric detonators were held not to fall within the expression "electrical goods" in Entry 37 of Schedule I because the term had to be understood in its ordinary commercial sense, and the article's essential character was that of a detonator, not an electrical appliance. Electricity was used only for ignition and safety; the operative explosive force depended on the chemical composition, so the goods had to be viewed as a whole rather than by isolating the electrical feature. On that basis, they were not taxable under the entry as electrical goods. en-us Wed, 24 Jun 1970 00:00:00 +0530 Sat, 04 May 2013 14:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149851 Electric detonators were held not to fall within the expression "electrical goods" in Entry 37 of Schedule I because the term had to be understood in its ordinary commercial sense, and the article's essential character was that of a detonator, not an electrical appliance. Electricity was used only for ignition and safety; the operative explosive force depended on the chemical composition, so the goods had to be viewed as a whole rather than by isolating the electrical feature. On that basis, they were not taxable under the entry as electrical goods. Case-Laws VAT and Sales Tax Wed, 24 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149851