1976 (1) TMI 161

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....1-1976<br>S.T.R. Appeal No. 220 of 1973 - -<br>CST, VAT & Sales Tax<br>-<br>ASTHANA K.B. C.J. AND SINGH C.S.P. , JJ. The judgment of the Court was delivered by ASTHANA, C.J.-We have heard the learne....

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.... the commutator. Commutator thus would be a device or an instrument which is connected with the generation of electricity. Commutator does not consume electricity. It only generates it though of a par....