COMMISSIONER SALES TAX Vs. CUTTLER HAMMER INDIA LTD

JUDGEMENT

(1.) The only question in this revision is whether the Tribunal was correct in holding that the meter starters or contactors, push buttons, and heater corks which were sold by the assessee were taxable under Notification No. ST-7096/X-1012-1965 dated 1st October, 1965.

(2.) 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 percent.

(3.) 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 therefore, these are electrical goods taxable at 10 per cent, and not electrical equipments, plants and their accessories required for generation, distribution and transmission of the electrical energy.