https://www.taxtmi.com/caselaws?id=154491 The expression "electrical goods" in item 18 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941 was construed in common parlance, but the statutory context widened its scope. The exclusion of "electrical plant", "equipment" and accessories showed that the entry was not confined to articles merely operating on electricity. Electric furnaces, whether treated as plant or equipment, fell within that broader statutory meaning and were therefore taxable at the higher rate. en-us Fri, 07 Mar 1986 00:00:00 +0530 Thu, 22 Aug 2013 16:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154491 The expression "electrical goods" in item 18 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941 was construed in common parlance, but the statutory context widened its scope. The exclusion of "electrical plant", "equipment" and accessories showed that the entry was not confined to articles merely operating on electricity. Electric furnaces, whether treated as plant or equipment, fell within that broader statutory meaning and were therefore taxable at the higher rate. Case-Laws VAT and Sales Tax Fri, 07 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154491