1 S.B.Civil Sales Tax Revision No.1018/02 A.C.T.O. vs. M/s Dynami Engineers & Co. Date of Order: 3.4.2007. HON'BLE MR. PRAKASH TATIA,J. Mr. Sangeet Lodha for the petitioner. Heard learned counsel for the petitioner. The present revision petition is against the order of the Tax Board, Ajmer dated 8.2.2002 by which the revenue's appeal against the order of the Deputy Commissioner(Appeals), Commercial Taxes, Ajmer dated 6.8.1993 was partly allowed by the Tax Board, Ajmer. The grievance of the petitioner is against the decision of the Tax Board given on the question whether the goods in question fall under the Entry No. 56 or Entry No.30 of the Notification dated 8.3.1969. If the goods under consideration fall under Entry No.30, the rate of tax is 5% apart from surcharge etc. and in case the goods in question fall under Entry No.56, the tax is leviable @10%. The Tax Board held that the goods in question are covered under Entry No.30. The goods in question, as referred in the tender, are as under:- “Sub.:- Tender for work providing 10Nos powers supply points (master panels) and 52 Nos. Local panels along with the barrage on the hoisting bride and cables for connection from power supply to local and master panels for operation of 52 Nos gates complete in all respect with the materials and labour as per specification and drawing at matrikundid dam site in Chittorgarh District.” 2 According to the learned counsel for the petitioner, the Entry No.30 covers only the plants and equipments and their accessories which are required for generation, transmission or distribution of electric power. Therefore, in view of the clear language of Entry No.30, any plant or equipment or even their accessories by which the electric power is generated, transmitted or distributed, those only plants, equipments and their accessories are covered under Entry No.30. Meaning thereby any article which is not plant or equipment or their accessories generating electric power or transmiting or distributing of the electric power, are not the artricles covered under Entry No.30. Precisely, the plant and equipment and their accessories itself which are used for generation, transmission or with distribution of electric power they alone are covered under the Entry No.30. But any cable used for distribution or transission of electricity independent to the plaint, equipment or as their accessories are not covered under Entry No.30 and all other electric goods are covered under Article 56. I considered the submissions of the learned counsel for the petitioner. Entry No. 30 is as under:- “Entry No.30:- All plants and equipments and their accessories (including service meters) required for generation, transmission or distribution of Electric power.” Entry No.56 is as under:- 3 “Entry No.56:- All kinds of electric goods including torches, cells, casings, electric fans, lighting bulbs, electrical earthenware, electrical porcelainware and other accessories excluding goods mentioned in Entry No.30.” The Entry No.30 is very clear. It clearly covers the plants and equipments and their accessories which are required for not only generation but also the articles which are used for transmission or distribution of the electric power generated by the said plants or equipments covered under Entry No.30. The Entry No.30 cannot be read to mean that only the plants and equipments and their accessories which independently are used for transmission or distribution of electric power are covered under Entry No.30 and excludes the articles by which the power is transmitted or distributed from the plants and equipments generating the electric power. In view of the above, I do not find that the Tax Board has committed any error in interpreting Entry No.30 and rightly held that the articles referred above are included in Entry No.30. In view of the above discussion, the revision petition is dismissed. ( PRAKASH TATIA ),J. mlt.