https://www.taxtmi.com/caselaws?id=158331 Electric motors were held not to fall within the excepted goods in entry 17 of Schedule A to the Punjab General Sales Tax Act, 1948 because a prior Division Bench had already construed that entry as excluding electric motors from goods used for generation, transmission and distribution of electric power. The Court found no compelling reason to depart from that interpretation, and decisions relied on by the taxpayer were treated as inapposite because they concerned different subject matter. The effect was that electric motors remained liable to sales tax at 10 per cent, with the Revenue succeeding. en-us Mon, 08 Apr 1996 00:00:00 +0530 Mon, 21 Oct 2013 14:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158331 Electric motors were held not to fall within the excepted goods in entry 17 of Schedule A to the Punjab General Sales Tax Act, 1948 because a prior Division Bench had already construed that entry as excluding electric motors from goods used for generation, transmission and distribution of electric power. The Court found no compelling reason to depart from that interpretation, and decisions relied on by the taxpayer were treated as inapposite because they concerned different subject matter. The effect was that electric motors remained liable to sales tax at 10 per cent, with the Revenue succeeding. Case-Laws VAT and Sales Tax Mon, 08 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158331