1988 (6) TMI 313

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....ransformers 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, apparatus and appliances including fans and....

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....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, instrument, apparatus or appliance. In other ....