TMI Blog1972 (4) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... lling in entry No. 30 of Part II of Schedule II of the M.P. General Sales Tax Act, 1958?" 2.. The assessee manufactures what he calls "electrodes", a welding material. The total turnover of sale of these electrodes amounted to Rs. 11,59,467.80. The sales tax authorities treated the electrodes as "electrical goods" within the meaning of entry 30 of Part II of Schedule II of the Act. 3.. By an order of this court dated 13th October, 1971, the Tribunal was directed to make a fresh statement of the case inasmuch as the statement initially made was found incomplete. Three months' time was granted. A further statement dated 19th January, 1972, has come from the Tribunal. 4.. It is abundantly clear from the further statement of facts which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an the usual conductor of copper, or other metal, the terminal connecting the conventional conductor and the conducting substances is an electrode. Examples of electrodes are to be found in the electrical cell, where they dip in the electrolyte; the electric furnace, where the electrodes connect the external circuit with the heating are; and the metallic elements in thermionic tubes and gas-discharge devices, and in semiconductor devices, where they perform one or more of the functions of emitting, collecting or controlling by an electric field the movements of electrons and ions." 7.. What the assessee manufactures is a rod with a metallic core surrounded by compressed flux consisting of some metallic powder and other ingredients. Now, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdinary gas welding with flux used separately; (ii) a welding rod in which flux is packed for overhead gas welding; and (iii) the welding rod manufactured by the assessee, which is a rod combining metal and flux, consumed in welding and itself carrying electricity to produce an are. 10.. It was urged for the assessee that his electrodes are not and cannot be used as electricity carrying terminals, apart from the process of welding. However, on behalf of the department, it was argued that the assessee's electrode is essentially designed for use of electricity only, so that it is within the purview of "electrical goods". 11.. From the above narration, it appears to us that the welding material manufactured by the assessee, although ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ables and therefore they would be exempt from sales tax under item 6. Reliance was placed on the dictionary meaning of the word 'vegetable' as given in Shorter Oxford Dictionary where the word is defined as 'of or pertaining to, comprised or consisting of, or derived, or obtained from plants or their parts'. But this word must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance." 15.. It was emphasised for the State that the assessee's welding rod cannot be used without electricity, but, in our opinion, that is not decisive. In order to name an article as "electrical goods" two things are necessary: (1) Its use cannot be had without electrical energy; and (2) by its very nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what different from the other. The tube with explosives thus compressed thereinto forms a "detonator". In order that this detonator may function, it is necessary that the explosive chemicals therein should be ignited. This ignition is effected in more than one way. One of the methods of igniting it is to provide a train of black powder called "safety fuse" which would carry a flame from a point sufficiently away from the explosives to the initiating explosives. This method under certain circumstances, especially in an atmosphere of explosive mixture of gases, proves hazardous. The detonators which are to be used under such conditions are provided with facilities to ignite them by passing electric current and they are on that basis called "e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nators is essentially the same. If at all there is any difference between the two kinds of detonators, it is in the method of setting off the detonators. While for ignition of the priming charge flame is carried through the safety fuse in the ordinary detonators, in the case of electric detonator the flame is produced from passing electric current through its fuse end. The difference in the mode of ignition in the two types of detonators in no way affects the explosive potency of the chemicals therein. In other words, the efficiency of the detonator is unaffected and would be the same, whether it is ignited by electric current or ordinary flame because the explosion is caused by the chemicals whether the fuse is ignited by means of mechanic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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