9911796707
TMI Blog1980 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors, electrolytic copper rods/strips and electric meters are assessable to sales tax at the concessional rate?" The facts in a nutshell are that M/s. Jaipur Metal & Electricals Ltd., Jaipur (hereinafter referred to as the assessee), applied under section 12A of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as the Act), for determination of the rate of tax on copper wire, copper conductors, cadmium copper category wires/conductors, all aluminium conductors, aluminium steel reinforced conductors, tinned copper wires/conductors, bright annealed copper wire/ conductors, electrolytic copper rods/strips and electric meters. The contention of the assessee-firm was that these items of sale are taxable at the rate provided under item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue for Rajasthan, at Ajmer, which came up for decision before a Division Bench on 2nd July, 1969. The Board, after taking into consideration the authorities relied upon by the Additional Commissioner as well as the cases cited before it, held that the articles sold by the assessee were essentially required for generation, transmission or distribution of electric power, and nothing to the contrary was shown to them to prove and establish that any one of those goods were being used otherwise. It further held that in those circumstances it was not at all necessary for the assessing authority to look into the purpose for Which the goods could be used. It further held that the sales of copper wires, copper conductors, cadmium copper cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power 79.. All kinds of electrical goods, including torches, cells, casings. 10%" microphones, electric fans, lighting bulbs, electrical earthenware, electrical porcelainware and other accessories excluding goods mentioned at S. No. 29 We have asked the learned Advocate appearing on behalf of the revenue to make it clear whether the items which form the subject-matter of the dispute are capable of being used for any other purpose except generation, transmission or distribution of electric power. After having argued for some time, the learned Advocate has frankly conceded that except copper wires all other items regarding which the order has been passed by the Board of Revenue cannot be used for any other purpose except generation, transmi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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