https://www.taxtmi.com/caselaws?id=153620 Monoblock pumping sets were held to fall within the tax-free entry for centrifugal pumps in item 34 of Schedule B of the Punjab General Sales Tax Act, 1948. The court applied the popular and commercial sense test for taxing exemption entries and found that a monoblock set is a single marketed unit comprising an electric motor and centrifugal pump on one common shaft, inseparable in use and sold as one item. As the authorities had themselves treated such sets as centrifugal pumps and no contrary material was produced, the article qualified for exemption and was not liable to sales tax. en-us Mon, 06 Dec 1982 00:00:00 +0530 Thu, 25 Jul 2013 17:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153620 Monoblock pumping sets were held to fall within the tax-free entry for centrifugal pumps in item 34 of Schedule B of the Punjab General Sales Tax Act, 1948. The court applied the popular and commercial sense test for taxing exemption entries and found that a monoblock set is a single marketed unit comprising an electric motor and centrifugal pump on one common shaft, inseparable in use and sold as one item. As the authorities had themselves treated such sets as centrifugal pumps and no contrary material was produced, the article qualified for exemption and was not liable to sales tax. Case-Laws VAT and Sales Tax Mon, 06 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153620