1988 (6) TMI 313

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..... ey can be called accessories of electrical goods within the meaning of entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, as it stood at the relevant time. During the assessment years concerned, entry 38 read as follows: "All electrical goods, instruments, apparatus and appliances including fans and lighting bulbs, electrical earthenware and porcelain and all other accesso .....

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..... motor car engine. Thus, radiator is an integral part of a transformer. In such a situation the radiator by itself cannot be treated as an electrical goods, instrument, apparatus or appliance. The next question is, whether it can be treated as an accessory of an electrical goods, instrument, apparatus or appliance. In other words the question would be whether the transformer can be treated as an .....

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..... ut, then it would heat up and get bogged down. Same must be the situation with a transformer. We must take a normal functioning transformer and see whether it can function properly without a radiator. The Deputy Commissioner has not stated that a transformer can function in the normal course without a radiator. In the circumstances, we are of the opinion that the Tribunal was right in holdin .....

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