1983 (1) TMI 229

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..... fication No. ST-7096/X-1012-1965 dated 1st October, 1965. The contention of the department was that they were taxable as electrical goods at the rate of 10 per cent and not under the notification in which the rate is 7 per cent. The argument of the learned Chief standing counsel is that until the motor starters are operated or the contactor is operated the electrical energy will not flow and t .....

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..... equipment, which the distributor of electrical energy requires for carrying out the activity of distributing the electrical energy, will fall within the ambit of the expression "electrical equipment required for distribution of electrical energy". It was held that KWH meters manufactured by the petitioner were necessarily used by the distributors while distributing electrical energy to the consume .....

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