M HASSANJEE AND SONS Vs. STATE

JUDGEMENT

(1.) THIS application for revision has been pressed on two grounds.

(2.) THE first is that the sale price amounting to Rs. 635-2-6 of certain articles like shovels, screws, hammers, etc., sold to the Nagpur Electric Supply Co., should be excluded from the turnover under clause (a)(iii) of Section 2(j) of the Act. The claim for exclusion can be justified only if these goods were used by the Electric Supply Co., in the generation or distribution of electrical energy. The Commissioner held in the negative. The question whether the goods mentioned are required for use or were used in the generation or distribution of electrical energy is not a question of law, much less is it a substantial question of law. On this ground, therefore, revision does not lie.