VEERASWAMI, J.

The only point in this case is whether arc welding rods are electrical goods within the meaning of entry 41 of the First Schedule of the Madras General Sales Tax Act, 1959. This point was elaborately considered by us in Tax Case No. 140 of 1964 [Since reported as Deputy Commissioner of Commercial Taxes, Madurai Division, Madurai v. Ravi Auto Stores in which we were of the view that welding rods were not within the ambit of the entry. Learned Special Government Pleader tried to distinguish Tax Case No. 140 of 1964 [Since reported as Deputy Commissioner of Commercial Taxes, Madurai Division, Madurai v. Ravi Auto Stores but he has not succeeded in pointing out any difference. The Tribunal had a demonstration before it, and on that basis it has stated that the rods by user of oxygen gas melted and became non-existent in the process of welding. That means the welding rods were capable of user without electrical energy. Even otherwise, the Tribunal was correct in its view that the rods did not fall within the ambit of "electrical goods" as defined in entry 41, because the rods themselves neither generate nor transmit electricity. But in the process of welding, t