SHYAM ENAMEL WORKS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE Revising Authority, Meerut, has submitted the statement of the case for the opinion of this court on the following question of law :

(2.) THE question relates to the assessment year 1963-64. For the assessment year in question the account books of the assessee were accepted, with the result that the turnover of the sale of water-meters manufactured by the assessee as shown in the account books was also accepted.

(3.) THE revising authority found that the water-meter manufactured by the assessee is an instrument, and that when water passes through it the parts of the instrument move, which movement effects movement of the various indicators made in the meter to indicate the quantity of water passing through the instrument. It is thus clear that the movement of water through the meter in question by itself effects transfer of energy to certain parts of the meter, as a result of the application of force imparted by the movement of water.