VEERASWAMI, J.

The question in this case is whether welding electrodes are electrical goods to attract entry 41 of Schedule I to the Madras General Sales Tax Act, 1959. The Tribunal has taken the view that they are not. Its reasoning is that in the instant case welding electrodes are not themselves used with electrical energy. This is with reference to the language employed by entry 41 which is :

"All electrical goods, instruments, apparatus, appliances and all such articles, the use of which cannot be had except with the application of electrical energy, including fans, lighting bulbs, electrical earthenwares and porcelain and all other accessories and component parts either sold as a whole or in parts." *

The aspect of the entry relating to the use of the article with electricity only was introduced for the first time in 1959. Prior to that, section 3(2)(v), the predecessor of the present entry 41, was :

"All electrical goods, instruments, apparatus and appliances, including fans, and lighting bulbs, electrical earthenware and porcelain and all other accessories." *

Articles which fell within entry 41 are taxable at the point of first sale in the State at six per cent.

It