https://www.taxtmi.com/caselaws?id=158987 Stampings and laminations used only as raw material in the manufacture or repair of electrical motors and transformers did not retain the character of finished electrical goods or independently usable component parts. Entry 38 of the First Schedule, which covers electrical goods, instruments, apparatus and appliances, was construed as extending only to goods of the same nature as the items specifically listed. On that basis, stampings and laminations were held not to fall within entry 38 and were classifiable as general goods taxable under section 5 of the Andhra Pradesh General Sales Tax Act, 1957. en-us Thu, 20 Jun 1996 00:00:00 +0530 Tue, 12 Nov 2013 15:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158987 Stampings and laminations used only as raw material in the manufacture or repair of electrical motors and transformers did not retain the character of finished electrical goods or independently usable component parts. Entry 38 of the First Schedule, which covers electrical goods, instruments, apparatus and appliances, was construed as extending only to goods of the same nature as the items specifically listed. On that basis, stampings and laminations were held not to fall within entry 38 and were classifiable as general goods taxable under section 5 of the Andhra Pradesh General Sales Tax Act, 1957. Case-Laws VAT and Sales Tax Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158987