https://www.taxtmi.com/caselaws?id=154097 Monobloc pump sets were treated as "electrical goods" under entry 41 of the Tamil Nadu General Sales Tax Act because the governing test was whether the goods were intrinsically electrical and capable of functioning only with electrical energy. The pump set was found to be a single integrated apparatus in which the motor and suction components were inseparably fused, with no workable non-electrical mode of operation. The later insertion of item 41-A did not change the position for the relevant assessment year, and the reference to machinery in entry 41 supported the same classification. The revision succeeded and the assessment was restored on the basis that the goods were taxable as electrical goods. en-us Mon, 11 Jan 1982 00:00:00 +0530 Tue, 06 Aug 2013 18:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154097 Monobloc pump sets were treated as "electrical goods" under entry 41 of the Tamil Nadu General Sales Tax Act because the governing test was whether the goods were intrinsically electrical and capable of functioning only with electrical energy. The pump set was found to be a single integrated apparatus in which the motor and suction components were inseparably fused, with no workable non-electrical mode of operation. The later insertion of item 41-A did not change the position for the relevant assessment year, and the reference to machinery in entry 41 supported the same classification. The revision succeeded and the assessment was restored on the basis that the goods were taxable as electrical goods. Case-Laws VAT and Sales Tax Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154097