1972 (10) TMI 123

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....ions), Sales Tax, Bareilly, has referred the following question for our answer: "Whether on the facts and in the circumstances of the case, welding electrodes are 'electrical goods' or even 'electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy or not'?" The assessee deals in a number of commodities including welding e....

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....of various adjournments given by the revising authority for producing that opinion, the departmental authorities failed to produce it. The opinion was, however, shown by the departmental counsel as contained in the Commissioner's circular letter No. SA & R-1 (B)-1(67-68)-3651. The assessee in reply produced a technical expert, Sri R.K. Tharian, Welding Engineer, Advani-Oerlikon Private Ltd., Bomba....

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....uced on behalf of the assessee, that electrodes do not generate, distribute or transmit electrical energy but only transmit welding metal, it came to the conclusion that the electrodes were neither electrical goods nor electrical equipments, etc.   Counsel for the department has strenuously contended that electrodes are either electrical goods or electrical equipments. This contention has ....

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....ration, distribution and transmission of electrical energy. Electrodes do not perform any of these functions. Neither can it be said that they are electrical goods on account of the mere fact that electrical energy is used for melting them. It has been seen that the Judge (Revisions) has found that electrodes can also be melted by use of other source of energy. If the argument of the department is....