1967 (10) TMI 60

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..... ent of the Court was delivered by VEERASWAMI, J.- The only point in this case is whether arc welding rods are electrical goods within the meaning of entry 41 of the First Schedule of the Madras Gener .....

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..... that the rods by user of oxygen gas melted and became non-existent in the process of welding. That means the welding rods were capable of user without electrical energy. Even otherwise, the Tribunal .....

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