COMMISSIONER SALES TAX Vs. RAVI INDUSTRIES

JUDGEMENT

(1.) These are two revisions by the Revenue for the assessment years 1969-70 and 1973-74 against the Tribunal's combined judgment dated 2nd April, 1986. Both the revisions are disposed of by a combined order.

(2.) The dealer supplied clamps and channels to the electrical department and the question arose whether these items are covered by serial No. 7-A of the Notification No. ST-7096/X-1012 of 1965 dated 1st October, 1965. Serial No. 7-A runs as follows : Electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy.

(3.) The submission of the learned Standing Counsel is that the clamps and channels being accessories required for distribution and transmission of electrical energy are covered by the aforesaid item serial No. 7-A of the notification and are liable to tax at 7 per cent. The submission of Sri Bharatji, learned counsel for the assessee, is1 that it is only the accessories of the electrical equipment or plant that can be taxed at the rate of 7 per cent and not any other item. He submits that the clamps and channels can in no case be said to be the accessory of the electrical equipment or plant. To support his submission, he relied on a decision of the Kerala High Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Anand Wire and Allied Industries [1979] 43 STC 273. In the said authority the description of the goods so far as material that came up for interpretation before the Kerala High Court, was as under : All electrical goods, other than those specifically mentioned in this Schedule, instruments, apparatus, appliances and all such articles... and all other accessories and component parts either sold as a whole or in parts.