https://www.taxtmi.com/caselaws?id=156885 Where a sales tax entry uses the term "electrical goods" without defining it, the expression is construed in its ordinary and popular sense, as understood in commercial parlance by persons dealing in the goods, rather than by a technical or scientific test. Applying that approach, electric fans and electric presses were treated as electrical goods within entry 17 of Schedule A of the Punjab General Sales Tax Act, 1948, and the reference was answered against the assessee and in favour of the Revenue. en-us Wed, 24 Jul 1991 00:00:00 +0530 Wed, 25 Sep 2013 17:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156885 Where a sales tax entry uses the term "electrical goods" without defining it, the expression is construed in its ordinary and popular sense, as understood in commercial parlance by persons dealing in the goods, rather than by a technical or scientific test. Applying that approach, electric fans and electric presses were treated as electrical goods within entry 17 of Schedule A of the Punjab General Sales Tax Act, 1948, and the reference was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 24 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156885