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TMI Blog1973 (10) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Judge (Revisions), Sales Tax, Bareilly, has under section 11(3) of the U.P. Sales Tax Act submitted this statement of the case and has referred the following question for our opinion: "Whether, on the facts and in the circumstances of the case, wooden gittis, switch-boards and battens would be taxed as electrical goods or as unclassified items." In the assessment year 1966-67, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs as item No. 7 and reads: "Electrical goods, other than equipments, plants and their accessories required for generation, distribution and transmission of electrical energy." Then next entry 7-A reads: "7-A. Electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy." The rate of tax against item No. 7 is 10 per cent. Thus, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 971] 27 S.T.C. 178., the Andhra Pradesh High Court considered the question as to whether wooden gittis, wooden casings and reapers fell within the meaning of the expression "all electrical goods and their accessories". Their Lordships held that wooden gittis were not accessories whereas the other two items were accessories. In that case, it was conceded that those articles are not electrical goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article "electrical goods", two things are necessary: (1) its use cannot be had without electrical energy; and (2) by its very nature it should answer the description of electrical goods. We are in respectful agreement with these observations of the Madras and Madhya Pradesh High Courts. Thus there are two essential requirements of "electrical goods": (1) that they must be used by electrical ener ..... X X X X Extracts X X X X X X X X Extracts X X X X
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