COMMERCIAL TAXES OFFICER Vs. GURU NANAK, ENGINEERING WORKS

JUDGEMENT

(1.) This is an application for reference under Section 15(2) of the Rajasthan ST Act, 1954.

(2.) The facts are that the dealer is engaged in manufacturing and selling cast iron joint boxes which are meant for joining cables.

(3.) The short question which arises for consideration is whether cast iron joint boxes manufactured and sold by the assessee were taxable @ 5 percent under Entry 27 of Notification dated 29th May, 1967, as 'Electric equipment' or accessories meant for transmission of electric energy as held by the Board of Revenue, or were taxable @ 10 percent as 'Electrical goods' under Entry 64, as contended for by the Revenue.