https://www.taxtmi.com/caselaws?id=163098 The expression "all kinds of electrical goods" in the 31.10.1986 notification must be understood in its commercial sense, not merely by reference to whether an article uses electricity. A laundry machine was held not to be ordinarily treated as electrical goods in commercial parlance, and that view was regarded as a possible one. Even assuming coverage under the notification, penalty under section 22A(7) was not justified because the goods were for personal use, the relevant papers were with the driver, and form ST-18 was produced shortly after inspection. en-us Thu, 26 Apr 2007 00:00:00 +0530 Fri, 21 Mar 2014 18:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163098 The expression "all kinds of electrical goods" in the 31.10.1986 notification must be understood in its commercial sense, not merely by reference to whether an article uses electricity. A laundry machine was held not to be ordinarily treated as electrical goods in commercial parlance, and that view was regarded as a possible one. Even assuming coverage under the notification, penalty under section 22A(7) was not justified because the goods were for personal use, the relevant papers were with the driver, and form ST-18 was produced shortly after inspection. Case-Laws VAT and Sales Tax Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163098