https://www.taxtmi.com/caselaws?id=158988 Electric motors were treated as outside the excepted goods category in entry No. 17 of Schedule A to the Punjab General Sales Tax Act, 1948, because the same statutory entry had already been construed in an earlier Division Bench ruling. On that interpretation, electric motors do not qualify for concessional treatment and remain liable to tax at the general rate rather than the concessional rate. The classification follows the prior judicial reading of the entry, which excludes electric motors from the excepted category. en-us Wed, 01 May 1996 00:00:00 +0530 Tue, 12 Nov 2013 15:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158988 Electric motors were treated as outside the excepted goods category in entry No. 17 of Schedule A to the Punjab General Sales Tax Act, 1948, because the same statutory entry had already been construed in an earlier Division Bench ruling. On that interpretation, electric motors do not qualify for concessional treatment and remain liable to tax at the general rate rather than the concessional rate. The classification follows the prior judicial reading of the entry, which excludes electric motors from the excepted category. Case-Laws VAT and Sales Tax Wed, 01 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158988