TMI Blog1972 (10) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 disclosed in his account books was accepted by the Sales Tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 neither electrical goods nor electrical equipment or plant. The revising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 findings recorded by the revising authority, regarding the true nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 electrical energy is used for melting electrodes, as such they are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, 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. The assessee is entitled to its costs which we assess at Rs. 100. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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