COMMISSIONER OF SALES TAX Vs. BHARAT TRADERS

JUDGEMENT

(1.) AT the instance of the Commissioner of Sales Tax, U.P., Lucknow, the Additional Judge (Revisions), Sales Tax, Bareilly, has under Section 11(3) of the U.P. Sales Tax Act submitted this statement of the case and has referred the following question for our opinion:

(2.) IN the assessment year 1966 -67, the assessee had manufactured and sold wooden gittis, switch -boards and battens which are used in electrical installations. The quantum of turnover was not in dispute. The dispute related to the rate of tax. According to the assessee these goods were unclassified items and were taxable at the general rate of 2 per cent whereas the Sales Tax Officer held that they were electrical goods and were taxable at a higher rate. The assessee's appeal was dismissed, but the revising authority upheld the assessee's claim holding that the articles in question were not electrical goods. The Commissioner is aggrieved and hence this reference.

(3.) THEN next entry 7 -A reads: