https://www.taxtmi.com/caselaws?id=151168 A commutator used in a dynamo to convert alternating current into continuous current was treated as an item connected with the generation of electricity, because it helps produce electricity rather than consume it. On that reasoning, it was distinguished from "electrical goods" and classified as "electrical equipment" for the relevant sales tax notification. The classification issue was answered against treating the commutator as electrical goods, with the result that it fell within the electrical equipment category in favour of the assessee. en-us Mon, 05 Jan 1976 00:00:00 +0530 Fri, 31 May 2013 18:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151168 A commutator used in a dynamo to convert alternating current into continuous current was treated as an item connected with the generation of electricity, because it helps produce electricity rather than consume it. On that reasoning, it was distinguished from "electrical goods" and classified as "electrical equipment" for the relevant sales tax notification. The classification issue was answered against treating the commutator as electrical goods, with the result that it fell within the electrical equipment category in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 05 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151168