TMI Blog2000 (8) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... mosquito mats are placed on the instrument worked by electrical energy. It is an item falling under entry 67 of the First Schedule to the Kerala General Sales Tax Act, 1963. The relevant entry is as follows: 67.. Electrical goods (other than those specifically mentioned in this Schedule), instruments, apparatus, appliances including fan and lighting bulbs, electrical earthenwares and porcelain and all other accessories and component parts, either sold as a whole or in parts. 2.. All the authorities have held that it is not an electrical goods coming under the First Schedule to the Kerala General Sales Tax Act. So the question for consideration is whether the mosquito repellant working on electrical energy is electrical goods. It is a w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part from that fact, the article, by its very nature, answers the description of 'electrical goods'." This decision was upheld by the Supreme Court in Deputy Commissioner of Sales Tax v. Anand Wire Allied Industries [2000] 117 STC 149; (1999) 3 KLT 30. In one of the earliest cases William Jacks and Co. Ltd. v. State of Madras [1955] 6 STC 301 the Madras High Court said that it was "neither possible nor desirable" to prepare "an exhaustive list" of electrical goods. "Nor was it possible to devise a formula of universal application". In the decision reported in William Jacks and Co. Ltd. v. State of Madras [1960] 11 STC 340 (Mad.) the question was whether a lathe machine comes within the scope of the expression "electrical goods" and it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ription of 'electrical goods'. For instance, the use of a motor-car cannot be had without batteries or a dynamo fitted to it. But on that account, can it be said that motor car is 'electrical goods'?" The court then held that welding electrodes were not electrical goods. The decision reported in J.B. Advani-Oerlikon, Electrodes Pvt. Ltd. v. Commissioner of Sales Tax, M.P. [1972] 30 STC 337 (MP), applies the same tests. Madhya Pradesh High Court held that welding electrodes were not electrical goods. On the same reasoning the switch-boards and battens were not declared as electrical goods by the Allahabad High Court in Commissioner of Sales Tax v. Bharat Traders [1974] 33 STC 3. So far as the decision reported in Commissioner of Sales Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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