Electricals
Legal definition for Indian law research
Definition
Electricals, the expression 'electricals' is somewhat vague. But in a factory manufacturing cotton and other textiles, certain electrical equipment in the present stage of development would be commer-cially necessary. Without electric lighting it would be very difficult to carry on the business. Again electrical humidifiers, exhaust fans and similar electrical equipment would in the modern conditions of technological development normally be regarded as equipment necessary to effectually carry on the manufacturing process, J.K. Cotton Spg. & Wvg. Mills Co. Ltd. v. S.T.O., AIR 1965 SC 1310 (1313): (1965) 1 SCR 900. [Central Sales Tax Act, 1956, s. 8]
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