Revisional jurisdiction cannot raise new issues, and consumer electricity meters qualify for concessional CST treatment.

In revision, new issues that were neither urged nor decided before the Tribunal could not be entertained. On merits, electrical meters installed at consumers' premises for recording electricity supplied were treated as equipment used in the distribution of electricity and therefore qualified for concessional treatment under the Central Sales Tax Act. The Tribunal's view was found sound, the Revenue's challenge failed, and the order under revision was left undisturbed.

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Issues: Whether the revisional challenge to the Tribunal's order could be entertained and whether electrical meters purchased for installation at consumers' premises qualified as electrical equipment used in the distribution of electricity so as to attract concessional tax treatment under the CST regime.

Analysis: The scope of revision was confined, and points not urged and decided before the Tribunal could not be raised for the first time in revision. On merits, the Tribunal had examined the settled law and found that electrical meters installed at consumers' premises for recording the quantum of electrical energy supplied are electrical equipment required for distribution of electricity. Such goods therefore fell within the statutory dispensation enabling concessional treatment under section 8(3)(b) of the Central Sales Tax Act, 1956. The Court found no infirmity in that conclusion and also found the delay explanation unsatisfactory.

Conclusion: The revisional challenge failed, the assessment of the electrical meters under the concessional CST provision was upheld, and the petitions were dismissed.

Final Conclusion: The order of the Tribunal was left undisturbed and the Revenue's challenge did not succeed.

Ratio Decidendi: In revision, new issues not urged or decided below cannot be entertained, and electrical meters used for recording and facilitating supply of electricity qualify as equipment used in distribution of electricity for concessional treatment under the CST Act.

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