Aluminium conductors (Wire) used for power transmission are not electrical goods

CTO, Circle-B, Bhilwara Vs. M/s Amit Conductors (Jodhpur High Court)– Assessing Authority while invoking its power under Section 37 of the Act appears to have been misled, upon a misreading of judgement of Division Bench of this Court in the case of Jaipur Metals & Electrical Ltd. (supra). The said decision of the Division Bench nowhere lays  down that aluminium conductors wires/copper conductors wires etc. along-with other commodities with which the Division Bench was concerned, while interpreting the notification dated 02.11.1965. On the other hand, the Entry No. 29 providing for ...