TMI Blog1976 (2) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... the street lights is the article in question and there again the question for consideration is whether it is liable for single point taxation under entry 41 or multi-point tax. The assessee in this case is different from that in the other two cases. In all these cases, the Tribunal purporting to follow its earlier decision in T.A. No. 3 of 1967 and T.A. No. 318 of 1966, wherein it had been held that cycle seat covers are not accessories, held that these globes or lamp-shades and the tin protectors of street lights are not electrical goods or accessories within the meaning of entry 41 and, therefore, could be taxed only at the rate applicable for multi-point tax. It is questioning this view that the revenue had filed these three tax cases. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods" nor even is it possible to devise a formula of universal application, approved the test formulated by the Tribunal to the effect that only such articles the use of which cannot be had except with the application of electrical energy can be termed as "electrical goods" or appliances. Again, this court in Deputy Commissioner of Commercial Taxes v. Ravi Auto Stores[1968] 22 S.T.C. 172. applied the same test in deciding the question as to whether welding electrodes are electrical goods within the meaning of entry 41 of Schedule I to the Madras General Sales Tax Act, 1959. In the later decision, this court also observed that intrinsically the goods must be electrical goods and, secondly, their use could not be had without electrical energy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the use of which cannot be had except with the application of electrical energy it could not be brought within entry 41. We are unable to agree with the contention of the learned counsel. The entry, as it stood prior to its amendment in 1964, was as follows: "All electrical goods, instruments, apparatus, appliances and all such articles, the use of which cannot be had except with the application of electrical energy, including fans, lighting bulbs, electrical earthernwares and porcelain and all other accessories and component parts either sold as a whole or in parts." This was later amended in the form in which it is extracted earlier and the reason for such amendment was given in the statement of objects and reasons appended to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry 41. Our view also finds support from two decisions. In State of Tamil Nadu v. Binny's Engineering Works Ltd.[1975] 35 S.T.C. 260. , which is a decision of this court, it was held that fuse switch boxes are taxable under entry 41 as component parts or accessories to electrical goods. In K.V. Narasimulu v. State of A.P.[1971] 27 S.T.C. 178., the Andhra Pradesh High Court held that wooden casings and reapers used in electrical wiring fall within the scope of accessories of electrical goods and taxable as such. We are, therefore, of the opinion that the globes or lamp-shades and the tin protectors of lights in the streets are taxable at single point as accessories to electrical goods under entry 41 of the First Schedule. The tax revision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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