1959 (12) TMI 27

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....s whether a lathe which was driven by electrical motors constituted "electrical goods" within the meaning of section 3(2)(viii) of the Madras General Sales Tax Act, subject to the payment of sales tax at the higher rate. The Tribunal held that the lathe which the assessee sold to the railways did come within the scope of "electrical goods" and that the amount received towards the sale price of tha....

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....unal was approved of by the Court: "..........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." In that case lathes were held by the learned Chairman as nonelectrical goods on the application of that test. Only in this case we are concerned with a heavier type of lathe, a special one designed for th....

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.... which no doubt form an integral part of the lathe in question are still there only to provide the motive power for working the lathe; the lathe itself is machinery, dependent no doubt on electricity in this case, but which could easily be designed and altered for use with other types of power. We have mentioned this only to indicate that the prima facie view, that a lathe even when driven by elec....