assessee (respondent herein) ought to be taxed as electrical goods under Entry No. 16 of Schedule to U.P. Trade ... Revenue contends that the voltage stabilizer is an `electrical goods'. The stand of the assessee is it is `electronic goods

cent, as the case may be, as electrical goods. The assessee appealed to the Tribunal in regard to the assessment ... that the goods manufactured by it are not electrical goods within the meaning of item 37 of the First Schedule

merits of the case. Modvat credit allowed on electrical goods under Rule 57Q. ________________________________________________________________________________ ______ 8. E/1229 Lloyeds ... merits of the case. Modvat credit allowed on electrical goods under Rule 57Q. ________________________________________________________________________________ _______ 11. E/1232 Lloyds

question in this case is whether welding electrodes are electrical goods to attract entry 41 of Schedule ... language employed by entry 41 which is : All electrical goods, instruments, apparatus, appliances and all such articles

Schedule A, entry 17. This entry reads as under : Electrical goods other than electrical plants, equipments and their accessories including ... monoblock pumping sets" are not luxury goods, much less electrical goods. It is further contended that "monoblock pumping sets

cent. In any case, electric motors were not electrical goods as given in entry No. 15. The claim was that ... electricity was not covered by that expression "electrical goods". 6. On behalf of the department, it was urged that electric

agreement with defendant No. 2 for transporting electrical materials and other goods from Sahebganj to Katihar by boat and delivering ... September, 1956, and 2nd January, 1957, different kinds of electrical goods were insured with the appellants for different amounts under

Goho, learned counsel for the plaintiff, electricity is "goods" and according to Mr. Sinha, counsel for the defendant ... Constitution of India drew a distinction between 'electricity' and 'goods' and therefore provided separately for taxes on electricity and taxes

item 41 should take the colour from the expression "electrical goods" occurring in the opening part of item ... such machinery which will fall within the general expression "electrical goods", that will be covered by that item

According to the learned counsel, electrically operated motors are electrical goods within the meaning of entry 13 given ... dated November 13, 1984, the levy of tax on electrical goods including the electrically operated motors