M.C.Agarwal, J. - (1.) By this revision petition under Section 11 of the U.P. Sales Tax Act, 1948 the Commissioner challenges an order dated September 16, 1992 by which the Commissioner's appeal arising out of the dealer's assessment for the assessment year 1972-73 has been dismissed.
(2.) I have heard Sri U.K. Pandey, learned Standing Counsel for the applicant and Sri Rakesh Kumar Agarwal, learned counsel for the respondent.
(3.) The dealer manufactures aluminium conductors which are supplied to the electricity authorities and are used for supporting the electricity poles installed for transmission of electrical energy. The question is whether the said conductors are taxable as unclassified item or as electrical equipments, plants and they are accessories required for generation, distribution and transmission of electrical energy or they are electrical motors or parts thereof taxable as unclassified items and taxable at the rate of 3 per cent or in the later category, they are taxable at the rate of 7 per cent (sic).;