https://www.taxtmi.com/caselaws?id=154600 Electric motors were held exempt under entry 17 of the Third Schedule only if they were within the 3 to 7.5 h.p. range; the qualifying words were read as limiting electric motors generally, so larger motors were not exempt. Electric motors were also treated as electrical goods under entry 15 of the First Schedule. However, when a motor was sold for industrial use, it fell within entry 27 of the notification dated 21 October 1975 as part of industrial machinery and plant, attracting the concessional rate; otherwise, the general rate for electrical goods applied. en-us Fri, 24 May 1985 00:00:00 +0530 Sat, 24 Aug 2013 11:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154600 Electric motors were held exempt under entry 17 of the Third Schedule only if they were within the 3 to 7.5 h.p. range; the qualifying words were read as limiting electric motors generally, so larger motors were not exempt. Electric motors were also treated as electrical goods under entry 15 of the First Schedule. However, when a motor was sold for industrial use, it fell within entry 27 of the notification dated 21 October 1975 as part of industrial machinery and plant, attracting the concessional rate; otherwise, the general rate for electrical goods applied. Case-Laws VAT and Sales Tax Fri, 24 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154600