1983 (1) TMI 229

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..... and heater corks which were sold by the assessee were taxable under Notification No. ST-7096/X-1012-1965 dated 1st October, 1965. The contention of the department was that they were taxable as electrical goods at the rate of 10 per cent and not under the notification in which the rate is 7 per cent. The argument of the learned Chief standing counsel is that until the motor starters are operated .....

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..... STC 142; 1980 UPTC 1020 wherein it was held that any instrument or equipment, which the distributor of electrical energy requires for carrying out the activity of distributing the electrical energy, will fall within the ambit of the expression "electrical equipment required for distribution of electrical energy". It was held that KWH meters manufactured by the petitioner were necessarily used by .....

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