H.N.Seth, J. - (1.) The petitioners in these three writ petitions under Article 226 of the Constitution are M/s. Dass Hitachi (Private) Limited, hereinafter referred to as the petitioner and Sri S. K. Dass, the Managing Director of the petitioner. The petitioner carries on the business of manufacturing and selling electric meters which are known as electric energy meters or kilo watt hour meters (K. W. H. meters) and is liable to assessment under the U. P. Sales Tax Act as well as under the Central Sales Tax Act. The controversy in these petitions concerns the notices under Section 22 of the Sales Tax Act in respect of the assessment years 1972-73, 1973-74 and 1974-75 as also that under Section 21 of the U. P. Sales Tax Act for the assessment year 1974-75, issued to the petitioner by the Assistant Commissioner (Assessment), Sales Tax, Ghaziabad. Whereas relief in respect of notices issued to the petitioner under Section 22 of the Sales Tax Act for the assessment years 1972-73 and 1973-74 has been claimed in Writ Petition No. 268 of 1978, that in respect of similar notices issued with regard to the assessment year 1974-75 has been claimed in Writ Petition No. 266 of 1978. The notice issued under Section 21 of the U. P. Sales Tax Act for the assessment year 1974-75 is the subject-matter of controversy in Writ Petition No. 308 of 1979.
(2.) Briefly stated, the facts giving rise to these petitions are that regular assessments of the petitioner under the U.P. Sales Tax Act for the years 1972-73, 1973-74 and 1974-75 as also its assessment under the Central Sales Tax Act for the year 1974-75 were completed respectively on 29th November, 1977, 29th January, 1977, 30th March, 1978, and 30th March, 1978. In all these assessments the assessing authority had, without referring to any notification or provision, assessed the petitioner's turnover of sales of electric K, W. H. meters in accordance with rates specified in respect of entry No. 7-A mentioned in the notification dated 1st October, 1965, as amended from time to time. The said entry laid down the rate of tax payable in respect of "electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy and electrical motors and parts thereof". A perusal of various assessment orders indicates that there was no controversy before the assessing authority about the petitioner's turnover of sales of electric meters being taxed on the basis that such turnover of electric K. W. H. meters was governed by entry No. 7-A of the said notification.
(3.) On 22nd April, 1978, this Court happened to answer the following question referred to it in Commissioner of Sales Tax v. Scientific Importers, Zero Road, Allahabad 1978 U.P.T.C. 398 (Sales Tax Reference No, 338 of 1974) : Whether amperemeters, voltameters and galvanometers are taxable at 10 per cent under entry No. 7 of Notification No. ST-7096/X-1012-1965 dated 1st October, 1965, or are taxable at 7 per cent under entry No. 7-A of the said notification or are unclassified items ? and it opined thus : In Commissioner of Sales Tax, U.P., Lucknow v. Import Association, Allahabad 1974 U.P.T.C. 565, it was held that ammeters and voltameters were not instruments meant for generation, distribution or transmission of electrical energy and as such they were covered by entry No. 7 of Notification No. 7096/X-1012 dated 1st October, 1965. In this reference we are concerned with the same notification. Following the decision in Import Association's case 1974 U.P.T.C. 565, we hold that amperemeters and voltameters are electrical goods covered by entry No. 7. Galvanometers are also used for measuring electrical energy and, therefore, on the principle laid down in Import Association's case 1974 U.P.T.C. 565, we hold that galvanometers are also electrical goods covered by entry No. 7. Accordingly, we answer the question referred to us in favour of the department and against the assessee. As nobody has appeared for the assessee, there will be no order as to costs.;