https://www.taxtmi.com/caselaws?id=150874 Ammeters and voltmeters were treated as electrical goods for purposes of Notification No. ST-7096/X-1012-1965 because they function only when electrical energy passes through them and are instruments used with electrical energy. The notification covered electrical goods other than equipment, plants and accessories required for generation, distribution and transmission of electrical energy, and these instruments did not fall within that exclusion. The distinction drawn from the earlier welding electrode decision was that those articles could operate with other sources of energy, unlike ammeters and voltmeters. They were therefore assessable as electrical goods under the notification. en-us Fri, 20 Sep 1974 00:00:00 +0530 Thu, 23 May 2013 17:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150874 Ammeters and voltmeters were treated as electrical goods for purposes of Notification No. ST-7096/X-1012-1965 because they function only when electrical energy passes through them and are instruments used with electrical energy. The notification covered electrical goods other than equipment, plants and accessories required for generation, distribution and transmission of electrical energy, and these instruments did not fall within that exclusion. The distinction drawn from the earlier welding electrode decision was that those articles could operate with other sources of energy, unlike ammeters and voltmeters. They were therefore assessable as electrical goods under the notification. Case-Laws VAT and Sales Tax Fri, 20 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150874