1976 (2) TMI 175

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....r it is an item of multiple taxation. In the other case, T.C. No. 77 of 1973, the tin protectors covering the street lights is the article in question and there again the question for consideration is whether it is liable for single point taxation under entry 41 or multi-point tax. The assessee in this case is different from that in the other two cases. In all these cases, the Tribunal purporting to follow its earlier decision in T.A. No. 3 of 1967 and T.A. No. 318 of 1966, wherein it had been held that cycle seat covers are not accessories, held that these globes or lamp-shades and the tin protectors of street lights are not electrical goods or accessories within the meaning of entry 41 and, therefore, could be taxed only at the rate appli....

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....r desirable for the court to embark on the preparation of an exhaustive list of what constitute "electrical goods" nor even is it possible to devise a formula of universal application, approved the test formulated by the Tribunal to the effect that only such articles the use of which cannot be had except with the application of electrical energy can be termed as "electrical goods" or appliances. Again, this court in Deputy Commissioner of Commercial Taxes v. Ravi Auto Stores[1968] 22 S.T.C. 172. applied the same test in deciding the question as to whether welding electrodes are electrical goods within the meaning of entry 41 of Schedule I to the Madras General Sales Tax Act, 1959. In the later decision, this court also observed that intrins....

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....d have to be applied and tested in order to bring it within entry 41 and unless the accessories are also articles, the use of which cannot be had except with the application of electrical energy it could not be brought within entry 41. We are unable to agree with the contention of the learned counsel. The entry, as it stood prior to its amendment in 1964, was as follows: "All electrical goods, instruments, apparatus, appliances and all such articles, the use of which cannot be had except with the application of electrical energy, including fans, lighting bulbs, electrical earthernwares and porcelain and all other accessories and component parts either sold as a whole or in parts." This was later amended in the form in which it is extr....