1983 (1) TMI 229 - HC - VAT and Sales Tax

Summary

The High Court upheld the Tribunal's decision that meter starters, contactors, push buttons, and heater corks sold by the assessee were taxable under a specific notification dated October 1, 1965. The items were considered accessories to equipment for generation, distribution, and transmission of electrical energy. The court cited a previous Division Bench decision to support this interpretation. The court dismissed the revisions with costs.