https://www.taxtmi.com/caselaws?id=150227 Welding rods used as consumable welding material do not constitute electrical goods merely because electricity is required in the welding process. Where "electrical goods" is undefined, classification follows the popular and trade understanding of the product, considering its essential nature and commercial identity. Welding rods retain their character as welding material rather than electrodes or electrical goods and therefore fall outside the relevant scheduled entry for electrical goods under the M.P. General Sales Tax Act, 1958. en-us Fri, 28 Apr 1972 00:00:00 +0530 Fri, 10 May 2013 14:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150227 Welding rods used as consumable welding material do not constitute electrical goods merely because electricity is required in the welding process. Where "electrical goods" is undefined, classification follows the popular and trade understanding of the product, considering its essential nature and commercial identity. Welding rods retain their character as welding material rather than electrodes or electrical goods and therefore fall outside the relevant scheduled entry for electrical goods under the M.P. General Sales Tax Act, 1958. Case-Laws VAT and Sales Tax Fri, 28 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150227