1955 (3) TMI 21

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....at item 9 of list 1(a), the electrical pump sets enumerated in list 1(b) and all the items in list 1(c) other than item 2 were electrical goods. Item 2 in list 1(c) should really have been included in list 1(a); item 4 of list 1(a) was 26 inches circular saw benches; and item 2 of list 1(c) was a machine of the same type but of 20 inches variety. With reference to items other than item 9 of list 1(a) and item 2 of list 1(c) the learned Chairman of the Tribunal was of the view that they were not electrical goods. The view of the majority of the Tribunal which prevailed was that the component electrical motors of these items were electrical goods, and that on the turnover computed on the sale price of these electrical motors the assessee was ....

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....ble to devise a formula of universal application. With reference to the items which the Tribunal had to consider in this case the test formulat- ed by the learned Chairman was in our opinion the correct one-the only practicable test-He recorded, "I hold that only such articles the use of which cannot be had except with the application of electric energy, can be termed electrical goods or appliances" The learned Chairman stated further: "I am accordingly of the view that barring a case where a machine cannot be used except with the application of electrical energy, the machine has to be regarded as non-electrical. Both in the section and the description of the goods the expression used is 'turnover relating to such goods'. The goods sold has....

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....ked except with the use of electricity. This machine must be regarded as electrical goods." So did the items in list 1(c) other than item 2 fall within the scope of section 3(2)(viii). With reference to the pump sets mentioned in list 1(b) the learned Chairman, who set out the unanimous view of the Tribunal on the question, found that the pump section was attached to an electric motor. The further finding was that in the case of these pumps there was no provision to drive them by any alternative power supply. On these findings, we are of opinion that the pump sets were rightly classed as electrical goods. The only question that remains is whether the majority view of the Tribunal was correct, that the turnover of the computed value of th....