( 1 ) THE petitioner is haying its factory within the limits of the Corporation of the City of Bangalore (hereinafter referred to as the Corporation ). For the purpose of its own use, the petitioner imported into the Corporation area certain metallic rods which were popularly known as electrodes. The Corporation depending upon Item No. 38 in its Octroi Bye-laws which authorised the Corporation to levy and collect octroi on all other electrical goods required for the installation of lighting, hearing and power connections', called upon the petitioner to pay octroi in respect of electrodes imported by the petitioner, in accordance with the rates prescribed in the bye-laws. Aggrieved by the said demand, the petitioner filed a writ petition in WP. 4023 of 1968 on the file, of this Court questioning the validity of the levy of octroi in respect of electrodes. By its order dt. 26-6-1972 this court directed the Commissioner of the Corporation to hear the petitioner and to decide on a consideration of relevant materials whether or not electrodes came within the meaning of the expression 'electrical goods'. ( 2 ) IT further directed that until such determination was made, the levy of octroi on electrodes brought by the petitioner should not be made and that the amounts collected till then by the Corporation should be held in suspense account. After the disposal of the said writ petition, the Commissioner of the Corporation considered the question whether electrodes with which we are now concerned could be classified as electrical goods or not. After hearing the petitioner's representative, the Commissioner came to the conclusion that the electrodes in question were electrical goods, and, therefore, octroi could be damanded in respect of the same. Aggrieved by the said order of the Commissioner, the petitioner has filed this writ petition. ( 3 ) THE electrodes with which we are concerned in this case are those used for welding purposes. They consist of metallic rods which are, covered by certain chemical composition which has the effect of insulating electricity. It is stated that such rods are used for purpose of welding metals. When electrical energy is passed through the electrodes in question, they get consumed in tha process of welding. In fact they serve as welding material. They consist of metallic rods which are, covered by certain chemical composition which has the effect of insulating electricity. It is stated that such rods are used for purpose of welding metals. When electrical energy is passed through the electrodes in question, they get consumed in tha process of welding. In fact they serve as welding material. Hence, the dominant purpose for which electrodes in question are used is that they should serve as welding material and not as mere conductors of electrical energy. It is not disputed that all materials through which electrical energy is conducted cannot be classified as electrical goods. Only such articles which are used in connection with generation, distribution and transmission of electrical energy or articles which are used as electrical appliances are ordinarily classified a,s electrical goods. Viewed in that way articles through which electrical energy is passed for purposes of melting them so that they can act as welding material, cannot be termed as electrical goods. ( 4 ) THE above question is no longer res Integra. There are at least three decisions of three different High Courts which have taken the view that welding electrodes cannot be classified as electrical goods, vide Deputy Commr. of comml. Taxes v. Ravi Auto Stores 22 STC. 172. ; Advani-Obrlikon, Electrodes, P. Ltd. 30 STC 337. and Commr. , Sales Tax, v. Franklin and Co. 31 STC. 251. . Sri S. V. Subramanyam, learned Counsel for the respondent, depended upon a letter received by the commissioner of the Corporation from the Chief Engineer, karnataka Elecricity Board, to prove that welding electrodes can be classified as electrical goods. We find the gist of the-said latter extracted in the order of the Commissioner. The Chief Engineer appears to think that a welding elctrode can be classified as an electrical commodity because it acts as an electrical conductor until it melts and acts as welding material. I feel that it would not be right to act on the opinion of the Chief Engineer referred to above in the circumstances of this case, because he has not taken into consideration the dominant purpose for which the welding electrodes are used. He appears to think that every article through which electricity is conducted can be classified as electrical commidity. I am concerned in this case with a fiscal provision. He appears to think that every article through which electricity is conducted can be classified as electrical commidity. I am concerned in this case with a fiscal provision. Even if two opinions are possible with regard to a particular matter, the one which is favourable to the person against whom a levy is made would have to be accepted. In the 'circumstances, I am not satisfied with the contention urged on behalf of the Corporation that the electrodes in question can be classified as electrical goods and subjected to the levy of octroi under the Bye-laws of the Corporation as they are now in force. ( 5 ) IN the result, this petition is allowed. The Corporation of the City of bangalore is directed to forbear from levying octroi on electrodes imported by the petitioner into the limits of the Corporation of the City of bangalore. With regard to the prayer of the petitioner for the refund of the amount paid by it to the Corporation either as octroi or pursuant to the decision this Court in WP 4023 of 1968, the petitioner is directed to make a demand on the Corporation to refund the same if the Corporation declines to do so, the petitioner may take appropriate steps in ordinary Civil Courts for recovery of the same. --- *** --- .