1996 (6) TMI 335

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.....-In this revision, filed by the 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 t....

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....tus and appliances, that is to say: (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 acc....

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.... are goods by themselves in their own right. The Tribunal 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....