https://www.taxtmi.com/caselaws?id=163801 Where the statute did not define "electrical goods", the ordinary commercial meaning governed classification for sales tax purposes, and electric fans fell within that expression. The court rejected the distinction sought between schedule and notification wording, holding that the notification entry had to be construed in the same common parlance sense. Applying the earlier Division Bench approach, electric fans were not excluded as merely "electrical appliances", so the higher tax treatment could not be sustained on that basis. The questions were answered in favour of the assessee and against the Revenue. en-us Wed, 28 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163801 Where the statute did not define "electrical goods", the ordinary commercial meaning governed classification for sales tax purposes, and electric fans fell within that expression. The court rejected the distinction sought between schedule and notification wording, holding that the notification entry had to be construed in the same common parlance sense. Applying the earlier Division Bench approach, electric fans were not excluded as merely "electrical appliances", so the higher tax treatment could not be sustained on that basis. The questions were answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163801