1972 (10) TMI 123

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..... d the following question for our answer: "Whether on the facts and in the circumstances of the case, welding electrodes are 'electrical goods' or even 'electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy or not'?" The assessee deals in a number of commodities including welding electrodes. The turnover of the assessee as .....

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..... ng authority for producing that opinion, the departmental authorities failed to produce it. The opinion was, however, shown by the departmental counsel as contained in the Commissioner's circular letter No. SA & R-1 (B)-1(67-68)-3651. The assessee in reply produced a technical expert, Sri R.K. Tharian, Welding Engineer, Advani-Oerlikon Private Ltd., Bombay, who deposed that welding rods were neith .....

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..... odes do not generate, distribute or transmit electrical energy but only transmit welding metal, it came to the conclusion that the electrodes were neither electrical goods nor electrical equipments, etc. Counsel for the department has strenuously contended that electrodes are either electrical goods or electrical equipments. This contention has to be answered, after taking into account the findi .....

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..... energy. Electrodes do not perform any of these functions. Neither can it be said that they are electrical goods on account of the mere fact that electrical energy is used for melting them. It has been seen that the Judge (Revisions) has found that electrodes can also be melted by use of other source of energy. If the argument of the department is accepted that on account of the fact that electric .....

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..... Madhya Pradesh High Court after a thorough examination of the matter, has likewise held that electrodes used for melting purposes cannot be treated as electrical goods. We are in respectful agreement with the view expressed by the Madras and the Madhya Pradesh High Courts and need not add anything further. We, therefore, answer the question referred in the negative and against the department. Th .....

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