COMMISSIONER SALES TAX U P Vs. SCIENTIFIC IMPORTERS

JUDGEMENT

(1.) AT the instance of the Commissioner, Sales Tax, U.P. Lucknow, the following question has been referred for the opinion of this court : "Whether amperometers, voltameters and galvanometers are taxable at 10 per cent under entry No. 7 of Notification No. ST-7096/X - 1012-1965 dated 1st October, 1965, or are taxable at 7 per cent under entry No. 7-A of the said notification or are unclassified items ?" In Commissioner of Sales Tax, U. P., LUCKNOW v. Import Association, Allahabad ([1975] 35 S.T.C. 491; 1974 U.P.T.C. 565.), it was held that ammeters and voltameters were not instruments meant for generation, distribution or transmission of electrical energy and as such they were covered by entry No. 7 of Notification No. 7096/X - 1012 dated 1st October, 1965. In this reference we are concerned with the same notification. Following the decision in Import Association's case ([1975] 35 S.T.C. 491; 1974 U.P.T.C. 565.), we hold that amperometers and voltameters are electrical goods covered by entry No. 7. Galvanometers are also used for measuring electrical energy and, therefore, on the principle laid down in Import Association's case ([1975] 35 S.T.C. 491; 1974 U.P.T.C. 565.), we hold that galvanometers are also electrical goods covered by entry No. 7. Accordingly, we answer the question referred to us in favour of the department and against the assessee. As nobody has appeared for the assessee, there will be no order as to costs. Reference answered accordingly.