https://www.taxtmi.com/caselaws?id=157662 Electric motors do not qualify as electrical plant, equipment or accessories required for generation, transmission or distribution of electricity under entry 17 of Schedule A to the Punjab General Sales Tax Act, 1948. The applicable test is whether the commodity is exclusively or predominantly used for the purpose covered by the exemption. Because electric motors have multiple uses and are mainly used to convert electric power into mechanical energy, they fall outside the exception and remain taxable at 10% rather than 6%. Office memoranda cannot enlarge the statutory entry; on their terms, they support concessional taxation only where the motors are used for generation, transmission or distribution of electricity. en-us Tue, 03 Nov 1992 00:00:00 +0530 Wed, 09 Oct 2013 12:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157662 Electric motors do not qualify as electrical plant, equipment or accessories required for generation, transmission or distribution of electricity under entry 17 of Schedule A to the Punjab General Sales Tax Act, 1948. The applicable test is whether the commodity is exclusively or predominantly used for the purpose covered by the exemption. Because electric motors have multiple uses and are mainly used to convert electric power into mechanical energy, they fall outside the exception and remain taxable at 10% rather than 6%. Office memoranda cannot enlarge the statutory entry; on their terms, they support concessional taxation only where the motors are used for generation, transmission or distribution of electricity. Case-Laws VAT and Sales Tax Tue, 03 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157662