Electrical accessories used in energy distribution were held to fall within the notification and not the higher tax category.

Meter starters or contactors, push buttons and heater corks sold as part of electrical supply equipment were treated as accessories to machinery used for generation, distribution and transmission of electrical energy. The notification covered both the specified electrical equipment and their accessories, and the court followed earlier authority that items necessarily used in electrical distribution fall within that expression. The goods were therefore correctly assessed under the notification for electrical equipment and accessories, and not as electrical goods at the higher rate.

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Issues: Whether meter starters or contactors, push buttons, and heater corks sold by the assessee were taxable under the notification for electrical equipment and accessories at 7 per cent, or as electrical goods at 10 per cent.

Analysis: The disputed items were held to be accessories to equipment used for generation, distribution, and transmission of electrical energy. The notification covered not only the specified equipment but also their accessories. The reasoning was supported by an earlier Division Bench view that instruments or equipment necessarily used by distributors for distributing electrical energy fall within the expression "electrical equipment required for distribution of electrical energy".

Conclusion: The items were correctly treated as falling within the notification and were not taxable as electrical goods at the higher rate.

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