1988 (6) TMI 313

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....ether radiators used in manufacture of transformers can be called electrical goods or in the alternative whether they can be called accessories of electrical goods within the meaning of entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, as it stood at the relevant time. During the assessment years concerned, entry 38 read as follows: "All electrical goods, instruments, app....

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....rial placed before us it appears that the radiator in a transformer performs the same function as the radiator in a motor car engine. Thus, radiator is an integral part of a transformer. In such a situation the radiator by itself cannot be treated as an electrical goods, instrument, apparatus or appliance. The next question is, whether it can be treated as an accessory of an electrical goods, i....

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....s taking a very unrealistic view. For that matter even a motor car can run without a radiator for a short distance. But, then it would heat up and get bogged down. Same must be the situation with a transformer. We must take a normal functioning transformer and see whether it can function properly without a radiator. The Deputy Commissioner has not stated that a transformer can function in the n....