https://www.taxtmi.com/caselaws?id=156665 Ammeters and voltmeters, having no role in the generation, distribution or transmission of electrical energy, are treated as electrical goods under entry 32 of the U.P. Sales Tax Act rather than as equipment under entry 33. Service meters, however, are used by the distributor to measure energy supplied to consumers and compute charges, so they qualify as electrical equipment required for distribution and fall under entry 33. The assessment was therefore modified only for service meters, while the higher-tax classification of ammeters and voltmeters was maintained. en-us Wed, 24 Jul 1991 00:00:00 +0530 Mon, 23 Sep 2013 14:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156665 Ammeters and voltmeters, having no role in the generation, distribution or transmission of electrical energy, are treated as electrical goods under entry 32 of the U.P. Sales Tax Act rather than as equipment under entry 33. Service meters, however, are used by the distributor to measure energy supplied to consumers and compute charges, so they qualify as electrical equipment required for distribution and fall under entry 33. The assessment was therefore modified only for service meters, while the higher-tax classification of ammeters and voltmeters was maintained. Case-Laws VAT and Sales Tax Wed, 24 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156665