- (1.) HEARD learned Standing Counsel for the revisionist and perused the record.
(2.) THE question of law, which has been formulated in memo of revision, whereupon revision has been admitted, reads as under: "Whether on the facts and in the circumstances of the case Tribunal is legally justified in scrapping tax imposed on electricity meter rent charged under Section 3F of the U.P. Trade Tax Act -
(3.) ON behalf of Revenue, it is contended that when a meter is installed for recording consumption of electricity for the purpose of billing, this amounts to transfer of right to use of the meter by the consumer and, therefore, meter rent realized from consumer from Electricity Supplier is taxable in view of law laid down by Apex Court in State of U.P. and another Vs. Union of India and another, 2003 1 JT 574. In my view, the aforesaid judgment rendered in the case of Department of Telecommunications has no application to the facts of this case. The meter is not used by the Consumer at all. It is installed by the supplier for facilitating its own process of raising bills for consumption of electricity which is measured in the aforesaid meter. The Consumer on his own has no use of meter at all and on the contrary, it is an instrument whereby the amount, consumer has to pay, as charge of electricity is determined and that is for the benefit of supplier primarily, and also consumer as a secondary aspect so that consumer may not be billed in an unmeasured, arbitrary manner.;