9911796707
TMI Blog1991 (7) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ctrical equipment required for generation, distribution or transmission of electrical energy within the meaning of entry 33 (as it stood at the relevant time) under the U.P. Sales Tax Act, 1948. The department, on the other hand, contends that all these three categories of meters are "electrical goods or instruments or apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy" as contemplated under entry No. 32, and, consequently, the same were liable to be taxed as the electrical goods at the rate of 12 per cent. The Sales Tax Officer, who has passed the impugned assessment order has accepted the stand taken by the department and assessed the petitioner's turnover accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voltmeter are concerned stands concluded against him by a decision of this Court in the case reported in [1981] 48 STC 142; 1980 UPTC 1020 [Dass Hitachi Pvt. Ltd. v. Assistant Commissioner (Assessment), Sales Tax]* following an earlier decision on the same point reported in [1978] 42 STC 328 (All.); 1978 UPTC 398 (Commissioner of Sales Tax v. Scientific Importers) In both these decisions, the nature of these items was examined in considerable depth and on an analysis of relevant facts this Court took the view that neither the voltmeter nor ammeter can be described as an electrical equipment required for generation, distribution and transmission of electrical energy. The Bench further ruled that these meters are "electrical goods" covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h meters are an electrical equipment used in the distribution of electrical energy. In paragraph 16 (page 148 of STC) of the judgment in Dass Hitachi (P) Ltd.'s case [1981] 48 STC 142 (All.); 1980 UPTC 1020, the Bench observed: "In our opinion any instrument or equipment, which the distributor of electrical energy requires for carrying out the activity of distributing the The reference appears to be to Commissioner, Sales Tax v. Scientific Importers [1978] 42 STC 328 (All.).-Ed. §The reference appears to be to Commissioner of Sales Tax v. Import Association [1975] 35 STC 491 (All.).-Ed. electrical energy to its consumer, will fall within the ambit of the expression 'electrical equipment required for distribution of electrical energy' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed for the electrical equipment, etc., falling under entry 33. To that extent the order of assessment made by the Sales Tax Officer must be quashed. The learned Additional Chief Standing Counsel representing the department, however, submitted that service meter is an item of electrical goods the use of which cannot be had except with the application of electrical energy. Consequently, it must be deemed to fall under the main part of entry 32. We are unable to agree. The crucial question that falls for consideration is whether the item falls within the exclusionary clause of entry No. 32, namely, "excluding electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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