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of <h1>Punjab High Court: Electric motors subject to 10% sales tax, not exempt at 6%</h1> <h3>Electrical Engg. Corporation Versus State of Punjab</h3> Electrical Engg. Corporation Versus State of Punjab - [1997] 104 STC 39 (Pun) The High Court of Punjab decided that electric motors are not exempt from sales tax and should be taxed at 10 per cent, not 6 per cent. The decision was based on a previous case where electric motors were not considered exempt goods.
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