2019 (5) TMI 1449

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..... gh Court Government Pleader, for the petitioners. Ravindra Reddy  for the respondent. ORDER These revision petitions are filed under section 65(1) of the Karnataka Value Added Tax Act, 2003 ("Act", for short) by the Revenue, challenging the common judgment passed by the Karnataka Appellate Tribunal at Bangalore ("Tribunal", for short) dated August 30, 2013 in STA Nos. 1434-1437/2012 with a .....

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..... t the Tribunal failed to consider the classification of electrical meter vis-a-vis certificate of registration issued to the assessee under the Central Sales Tax Act, 1956 for the generation and distribution of electricity. According to the learned counsel, though electrical goods are specified in the certificate of registration, what is purchased by the assessee is the electrical meter, which can .....

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..... the Tribunal to exercise the power of revision. Secondly, the Tribunal has extensively considered the judgments holding the field inasmuch as electrical meter is concerned and finally arrived at a decision that these electrical meters installed at the premises of the consumers for the purpose of recording the quantum of electrical energy supplied by the licencee to the consumer are electrical equi .....

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