TaxTMI 
TaxTMI 
1996 (6) TMI 335
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.... State under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, for short, "the Act", the question that arises for consideration is, whether "stampings" and "laminations" are electrical goods within the meaning of entry 38 of the First Schedule to the Act; if not, whether they have to be classified as general goods, liable to be taxed under section 5 of the Act. The assessing authority....
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.... (i) to (ii)............... (iii) electrical fans, lighting bulbs, torches, fluorescent tubes and their fittings, like chokes and starters and other parts and accessories thereof; (iv) electrical grinders, mixers, blenders, hair-driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysors, generators, transformers and parts and accessories thereof." Before we consider th....
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....ribunal applied the test that, if the character and the properties of the goods in question have to undergo change due to further processing and usage of some other material, then they cannot be classified as component parts which can simply be replaced and that such goods will be only a raw material. The Tribunal also held that a dealer in fans does not sell "stampings" as the replacement part o....