A. N. VARMA, J. - (1.) The short question which falls for consideration in this petition is whether the disputed items, namely, ammeter, voltmeter and service meter fall in the category of "electrical goods" or that of "electrical equipment required for generation, distribution and transmission of electrical energy". The contention of the learned counsel for the petitioner is that these items were liable to be taxed at the rate of 7 per cent as electrical equipment required for generation, distribution or transmission of electrical energy within the meaning of entry 33 (as it stood at the relevant time) under the U. P. Sales Tax Act, 1948. The department, on the other hand, contends that all these three categories of meters are "electrical goods or instruments or apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy" as contemplated under entry No. 32, and, consequently, the same were liable to be taxed as the electrical goods at the rate of 12 per cent. The Sales Tax Officer, who has passed the impugned assessment order has accepted the stand taken by the department and assessed the petitioner's turnover accordingly with respect to the relevant year 1976-77. In order to appreciate the rival contention of the parties, it will be necessary to have a look at the relevant entries as they stood in the year under consideration. Entry 32 as it stood at that time reads as follows : " All electrical goods, instruments, apparatus, appliances and all such articles the use of which cannot be had except with the application of electrical energy, including fans, lighting bulbs, fluorescent tubes (including their starters, chokes, fixtures, fittings and accessories), electrical earthenware and porcelain, and all other accessories and component parts, whether sold as a whole or in parts, but excluding electrical equipment, plants and their accessories required for generation, distribution or transmission of electrical energy, electric motors and parts thereof. " Entry No. 33, as the same stood in the year in question reads thus : " Electrical equipments, plants and their accessories, required for generation, distribution and transmission of electric energy, and electric motors and parts thereof". The contention of the learned counsel for the petitioner is that all these three items, namely, service meter, ammeter and voltmeter fall in the category of electrical equipments required for generation, distribution and transmission of electrical energy and, therefore, liable to be taxed at the rate of 7 per cent under entry No. 33. The contention of the learned counsel in so far as the items of ammeter and voltmeter are concerned stands concluded against him by a decision of this Court in the case reported in [1981] 48 STC 142; 1980 UPTC 1020 [dass Hitcwhi Pvt. Ltd. v. Assistant Commissioner (Assessment), Sales Tax] following an earlier decision on the same point reported in [1978] 42 STC 328 (All.); 1978 UPTC 398 (Commissioner of Sales Tax v. Scientific Importers) In both these decisions, the nature of these items was examined in considerable depth and on an analysis of relevant facts this Court took the view that neither the voltmeter nor ammeter can be described as an electrical equipment required for generation, distribution and transmission of electrical energy. The Bench further ruled that these meters are "electrical goods" covered by entry No. 7 which was an entry corresponding to the main part of the present entry No. 32. We have gone through these decisions, and, with respect find ourselves in total agreement with the opinion expressed therein. In our opinion, neither voltmeter nor ammeter can be characterised as an electrical equipment required for generation, distribution and transmission of electrical energy. These meters have no role in any of these activities. Learned counsel for the petitioner too was unable to point out anything which may render the dictum of this Court in the two decisions erroneous warranting a review of the law laid down in those cases. Following the decisions cited above, we hold that the Sales Tax Officer rightly assessed the items of voltmeter and ammeter under entry No. 32 as electrical goods liable to be taxed at the rate of 12 per cent. That brings us to the issue whether service meters too fall in the category of an electrical goods or electrical equipment within the meaning of entries 32 and 33. This question also stands answered by the decision of this Court in the case of Dass Hitachi (P) Ltd. [1981] 48 STC 142; 1980 UPTC 1020. The Bench was called upon to consider, the controversy whether an electric meter used for measuring the quantum of electrical energy distributed to a consumer by the licensee is electrical goods or an electrical equipment required for distribution of electrical energy. The issue was answered against the department and it was held that such meters are an electrical equipment used in the distribution of electrical energy. In paragraph 16 (page 148 of STC) of the judgment in Dass Hitachi (P) Ltd. 's case [1981] 48 STC 142 (All.); 1980 UPTC 1020, the Bench observed. " In our opinion any instrument or equipment, which the distributor of electrical energy requires for carrying out the activity of distributing the electrical energy to its consumer, will fall within the ambit of the expression electrical equipment required for distribution of electrical energy'. Generally electrical energy is sold to the customer and is charged at the rate mentioned in the tariff prescribed therefor on the basis of the quantity of energy consumed by the customer. The consumption of electrical energy is recorded by instruments like K. W. H. meters manufactured by the petitioner. These electrical meters have, therefore, necessarily to be used by the distributors while distributing electrical energy to the consumers and are in that sense required for the purposes of distribution. " With respect again, we entirely agree that the meters installed at the premises of consumers for the purpose of recording the quantum of electrical energy supplied by the licensee to the consumer are undoubtedly electrical equipment which is required for distribution of electrical energy. The equipment is, in our opinion, used by the licensee to measure the amount of electrical energy distributed to the customer for the purpose of calculating the charges at the rate mentioned in the tariff. Service meters must, therefore, be held to fall in the category of electrical equipment required for distribution of electrical energy. The distributor of electrical energy uses these meters to record the quantum of electrical energy supplied or distributed to the consumer. It must follow, therefore, that it is an equipment which is required for distribution of electrical energy within the meaning of entries 32 and 33. This item is, therefore, liable to he taxed at the rate of 7 per cent prescribed for the electrical equipment, etc. , falling under entry 33. To that extent the order of assessment made by the Sales Tax Officer must be quashed. The learned Additional Chief Standing Counsel representing the department, however, submitted that service meter is an item of electrical goods the use of which cannot be had except with the application of electrical energy. Consequently, it must be deemed to fall under the main part of entry 32. We are unable to agree. The crucial question that falls for consideration is whether the item falls within the exclusionary clause of entry No. 32, namely, "excluding electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy and electric motors and parts thereof. " Once it is found that the item falls under the exception carved out under entry 32, the item becomes taxable under entry 33 at the rate of 7 per cent and not under the main part of entry 32 at the rate of 12 per cent. In the result, the petition succeeds and is allowed in part. The impugned order of assessment dated December 6, 1979 shall, in so far as the turnover pertaining to the item of service meter is concerned, stand modified to the extent that the tax will be recalculated on this item at the rate of 7 per cent instead of 12 per cent. The rest of the impugned order of assessment is left undisturbed by this Court. In view of the divided success of the parties, they are directed to bear their own costs. Petition partly allowed. .;