https://www.taxtmi.com/caselaws?id=152160 Amperometers, voltameters and galvanometers were treated as electrical goods falling under entry No. 7 of Notification No. ST-7096/X1012-1965, because they were not instruments meant for generation, distribution or transmission of electrical energy. Applying the earlier ruling on ammeters and voltameters, the Court extended the same classification reasoning to amperometers and voltameters, and held that galvanometers, as instruments used for measuring electrical energy, also fell within the same entry. The items were therefore not unclassified goods and were not liable under entry No. 7-A. en-us Sat, 22 Apr 1978 00:00:00 +0530 Tue, 25 Jun 2013 17:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152160 Amperometers, voltameters and galvanometers were treated as electrical goods falling under entry No. 7 of Notification No. ST-7096/X1012-1965, because they were not instruments meant for generation, distribution or transmission of electrical energy. Applying the earlier ruling on ammeters and voltameters, the Court extended the same classification reasoning to amperometers and voltameters, and held that galvanometers, as instruments used for measuring electrical energy, also fell within the same entry. The items were therefore not unclassified goods and were not liable under entry No. 7-A. Case-Laws VAT and Sales Tax Sat, 22 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152160