R.L. Gulati, J. - (1.) AT the instance of the Commissioner of Sales Tax, U.P., Lucknow, the Additional Judge (Revisions), Sales Tax, Bareilly, has under Section 11(3) of the U.P. Sales Tax Act submitted this statement of the case and has referred the following question for our opinion: Whether, on the facts and in the circumstances of the case, wooden gittis, switch -boards and battens would be taxed as electrical goods or as unclassified items.
(2.) IN the assessment year 1966 -67, the assessee had manufactured and sold wooden gittis, switch -boards and battens which are used in electrical installations. The quantum of turnover was not in dispute. The dispute related to the rate of tax. According to the assessee these goods were unclassified items and were taxable at the general rate of 2 per cent whereas the Sales Tax Officer held that they were electrical goods and were taxable at a higher rate. The assessee's appeal was dismissed, but the revising authority upheld the assessee's claim holding that the articles in question were not electrical goods. The Commissioner is aggrieved and hence this reference. The notification relied upon by the sales tax department is No. ST -7096/X - - 1012 -1965 dated 1st October, 1965, which has been issued under Section 3 -A of the Act. The entry appears as item No. 7 and reads: Electrical goods, other than equipments, plants and their accessories required for generation, distribution and transmission of electrical energy.
(3.) THEN next entry 7 -A reads: 7 -A. Electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy.;