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1967 (10) TMI 60 - HC - VAT and Sales TaxExtract: .......he rods did not fall within the ambit of electrical goods as defined in entry 41, because the rods themselves neither generate nor transmit electricity. But in the process of welding, the rods, due to the heat produced, melt and disappear. Following our judgment in Tax Case No. 140 of 1964(1), we dismiss this tax case. No costs. Petition dismissed.
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