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Commissioner of Sales Tax, U.P. Lucknow Vs. Niazia Electric Works, Lucknow. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberSales Tax Ref. No. 220 of 1973
Reported in(1976)5CTR(All)75
AppellantCommissioner of Sales Tax, U.P. Lucknow
RespondentNiazia Electric Works, Lucknow.
Excerpt:
- .....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, therefore, can only be generated or produced 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, dated october 1, 1965.2. we, therefore, answer the question referred in the negative, against the sales tax commissioner and in favour of the assessee. the assessee is.....
Judgment:

Asthana, C.J. - We have heard the learned Standing Counsel. We adopt the definition of Commutator 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, therefore, can only be generated or produced 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, dated October 1, 1965.

2. We, therefore, answer the question referred in the negative, against the Sales Tax Commissioner and in favour of the assessee. The assessee is entitled to his costs which we assess at Rs. 100/-.


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