Commissioner, Sales Tax vs Niazia Electric Works

K.B. Asthana, C.J.—We have heard the learned standing counsel. We adopt the definition of commutator given in the British Encyclopaedia which is "a device in a dynamo by which an alternating current is converted into a continuous one". A continuous current is also electricity. A continuous current cannot be generated unless a commutator is used in a dynamo. Continuous current, therefore, can only be generated or produced through the use of the commutator. Commutator thus would be a device or an instrument which is connected with the generation of electricity. Commutator does not consume electricity. It only generates it though of a particular species. It is, therefore, different from the category of "electrical goods" and forms the class of goods known as "electrical equipment" as defined in Notification No. ST-7096/X-1012-1965 dated 1st October, 1965.

We, therefore, answer the question referred in the negative, against the Sales Tax Commissioner and in favour of the assessee. The assessee is entitled to his costs which we assess at Rs. 100.