1967 (10) TMI 60

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....elding rods are electrical goods within the meaning of entry 41 of the First Schedule of the Madras General Sales Tax Act, 1959. This point was elaborately considered by us in Tax Case No. 140 of 19641, in which we were of the view that welding rods were not within the ambit of the entry. Learned Special Government Pleader tried to distinguish Tax Case No. 140 of 1964', but he has not succeeded in....