9911796707
TMI Blog1996 (6) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... e State under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, for short, "the Act", the question that arises for consideration is, whether "stampings" and "laminations" are electrical goods within the meaning of entry 38 of the First Schedule to the Act; if not, whether they have to be classified as general goods, liable to be taxed under section 5 of the Act. The assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) to (ii)............... (iii) electrical fans, lighting bulbs, torches, fluorescent tubes and their fittings, like chokes and starters and other parts and accessories thereof; (iv) electrical grinders, mixers, blenders, hair-driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysors, generators, transformers and parts and accessories thereof." Before we consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal applied the test that, if the character and the properties of the goods in question have to undergo change due to further processing and usage of some other material, then they cannot be classified as component parts which can simply be replaced and that such goods will be only a raw material. The Tribunal also held that a dealer in fans does not sell "stampings" as the replacement part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of clauses (iii) and (iv) in the light of the findings of the Tribunal, it cannot be said that the "stampings" and "laminations" fall under any one of these clauses. If that be so, in our view, the Tribunal is right in coming to the conclusion that they fall under the general category and are taxable as such under section 5 at the rate of 4 per cent. In this view of the matter, we confirm the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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