1967 (6) TMI 41

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....The question in this case is whether welding electrodes are electrical goods to attract entry 41 of Schedule I to the Madras General Sales Tax Act, 1959. The Tribunal has taken the view that they are not. Its reasoning is that in the instant case welding electrodes are not themselves used with electrical energy. This is with reference to the language employed by entry 41, which is: "All electri....

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....d for the revenue, which is the petitioner before us, that, since welding electrodes cannot be used except with the application of electrical energy, they should be regarded as electrical goods attracting entry 41. In our view, the argument lays too much stress on the user of the article with electrical energy. That, no doubt, is a test for purposes of entry 41, but is not the only test. Before ap....

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....lly, the goods in question must be electrical goods and, secondly, their use cannot be had without electrical energy. Merely because an article cannot be used without electricity, it may not be decisive. It is necessary that, apart from that fact, the article, by its very nature, answers the description of "electrical goods". For instance, the use of a motor-car cannot be had without batteries or ....

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....er case, instead of electrodes being in the form of particles, they are in the form of solid rods? These copper rods styled as electrodes are conductors of electricity and electricity is used for the purpose of heating up the pointed ends of the rods in the process of welding, so that in the very process the copper rods gradually disappear. We do not say that this phenomenon by itself entirely con....