COMMISSIONER OF SALES TAX Vs. NIAZIA ELECTRIC WORKS

JUDGEMENT

(1.) WE have heard the learned Standing Counsel. We adopt the definition Commentator given in the British Encyclopaedia which is a "Device in a dynamo by which an alternating current is converted into a continuous one." A continuous current is also electricity. A continuous current cannot be generated unless a Commutator is used in a dynamo. Continuous current, therefore, can only be generated or procuced through the use of the commutator. Commutator thus would be a device or an instrument which is connected with the generation of electricity. Commutator does not consume electricity. It only generates it through of a particular species. It is, therefore, different from the category of 'electrical goods' and from the class of goods known as "electrical equipment" as defined in the Notification No. ST-7096/X-1012-1965, dt 1st Oct., 1965.

(2.) WE , therefore, answer the question referred in the negative, against the CST and in favour of the assessee. The assessee is entitled to his costs which we assess at Rs. 100