1. ORDER: MR. JUSTICE UMAR ATA BANDIAL.--(1). The learned High Court by Judgment dated 24.04.2017 upheld the view taken by the learned Tribunal dated 13.08.2010 to hold that the electricity meters are equipment eligible for zero rating under the terms of SRO 530(1)/2005 dated 06.06.2005. The arguments advanced by the learned counsel for the Commissioner Inland Revenue is that electricity meters are consumer durables and are not eligible for classification as equipment. The learned Appellate Tribunal has quoted that 'the International Electro Technical Commission Switzerland's publications such as International Standards IEC 62052-1 1, IEC 62053-1 1, and IEC 62053-23 which categorically described 'electricity meters' as electricity metering equipment'. To our minds metering equipment can be for different purposes. In relation to machinery , equipment that measures temperature, speed, pressure etc. are also in the nature of metering equipments. Undeniably power supply is a crucial factor for the operation of plant and machinery . Therefore, electricity meters are classifiable as equipment used in the operation of the industrial process at the tax payer's premises. Reference is made to the case of Sindh Institute of Urology Vs. Federation of Pakistan (2017 PTD 603) which goes against the interpretation urged by the petitioner .
2. The view taken in the said judgment has been upheld by this Court in its judgment dated 11.02.2020 passed in Civil Appeal No. 737 of 2016 titled Federation of Pakistan and others Vs. Sindh Institute of Urology & Transplant & others. In view of the foregoing, this petition is dismissed and leave to appeal is refused. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.