TMI Blog2020 (3) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... h includes transmitting electricity from a generating station to another generating station or a sub-station etc. clearly the said definition would not include galvanized poles which is used for lighting. Undoubtedly the Feeder Pillar is used for transmission of electricity while galvanized poles used for lighting are not used for transmission of electricity. The findings recorded by the Tribunal are clearly flawed and therefore the order of the Commercial Tax Tribunal dated 01.June.1999 deserves to be set-aside and the galvanized poles used for lighting are liable to be taxed, as unclassified items - revision allowed. - Trade Tax Revision No. - 27 of 2010 - - - Dated:- 19-2-2020 - Alok Mathur, J. For the Revisionist : C.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT, Act 2008 requiring to know the tax in respect of the galvanized poles (used for lighting). The Commissioner, Commercial Tax Lucknow by means of order dated 10.06.2008 was of the view that galvanized poles used for lighting does not find mention in Schedule-2 part C Serial No. 236 of the classified items of the VAT Act, 2008 and the said item does not fall into the category of classified items, as such galvanized poles would attract tax being an unclassified items at the rate of 12.5%. 5. Against the aforesaid order the Revenue preferred an appeal before the Full Bench of the Commercial Tax Tribunal, Lucknow. The assessee has submitted that the galvanized poles are hollow pipes/poles made of Iron and Steel which is galvanized in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssailing the order of the Tribunal the counsel for the revenue has submitted that the galvanized poles being used for lighting is a product which is different from what has been described in Serial No. 236 which is overhead transmission line material. In support of his contention he has also taken this Court to the definition of transmission line as provided is Section 2.2. (aaa) of the Electricity Supply Code 2005, which reads as under:- 2.2. (aaa) Transmission Line means the system consisting of all high pressure cables and overhead lines (not being an essential part of the distribution system of a Licensee) transmitting electricity from a generating station to another generating station or a sub-station, together with any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed poles which is used for lighting. 11. The tribunal has considered the galvanized poles on the same principle, as a Feeder Pillar have been taxed. Undoubtedly the feeder pillars are used for transmission of electricity. The findings of the Tribunal can also be distinguished where they have considered that Feeder Pillar has also been given the same benefit and considered as over head line material. Undoubtedly the Feeder Pillar is used for transmission of electricity while galvanized poles used for lighting are not used for transmission of electricity. 12. The findings recorded by the Tribunal are clearly flawed and therefore the order of the Commercial Tax Tribunal dated 01.June.1999 deserves to be set-aside and the galv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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