TaxTMI 
TaxTMI 
1974 (9) TMI 94
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....s "whether ammeter and voltmeter are electrical goods within the meaning of Notification No. ST-7096/X-1012-1965 dated 1st October, 1965". The relevant entry in this regard is at serial No. 7 of the above notification. It reads: "Electrical goods other than equipment, plants and their accessories required for generation, distribution and transmission of electrical energy." The judge (Revisions) h....
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.... only when electrical energy is made to pass through them. Clearly, they are worked by electrical energy. In Commissioner of Sales Tax, U.P., Lucknow v. B.C.M. Franklin and Company[1973] 31 S.T.C. 251; 1972 U.P.T.C. 716., the question was whether welding electrodes were electrical goods. It was found that electrodes are made out of steel core wire, which is coated with a chemical paste called flux....
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....ult that the character of electrodes will keep on changing with the source of energy used for melting them. On this ground it was held that the electrodes were not electrical goods. This case is distinguishable because ammeters and voltmeters cannot at all be worked except by application of electrical energy. In Bansilal Agarwal and Brothers v. Commissioner of Sales Tax[1958] 9 S.T.C. 100., it wa....