https://www.taxtmi.com/caselaws?id=152627 A monoblock centrifugal pump was held to fall within the expression "centrifugal pump" in item 34-D of Schedule B to the Punjab General Sales Tax Act, because the entry had to be construed in its commercial or common parlance sense and not by a narrow technical distinction between pump and motor as separate parts. As the pump was manufactured and marketed as a single, inseparable unit, no basis existed to exclude that variety from a tax-free entry that covered centrifugal pumps generally. On that construction, the departmental memorandum treating such pumps as taxable and the notices reopening completed assessments could not be sustained and were quashed. en-us Tue, 08 Jan 1980 00:00:00 +0530 Mon, 08 Jul 2013 12:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152627 A monoblock centrifugal pump was held to fall within the expression "centrifugal pump" in item 34-D of Schedule B to the Punjab General Sales Tax Act, because the entry had to be construed in its commercial or common parlance sense and not by a narrow technical distinction between pump and motor as separate parts. As the pump was manufactured and marketed as a single, inseparable unit, no basis existed to exclude that variety from a tax-free entry that covered centrifugal pumps generally. On that construction, the departmental memorandum treating such pumps as taxable and the notices reopening completed assessments could not be sustained and were quashed. Case-Laws VAT and Sales Tax Tue, 08 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152627