https://www.taxtmi.com/caselaws?id=164546 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 they are not equipment used for generation, transmission or distribution of electric power. Relying on earlier Division Bench authority, the court applied the same interpretation and confirmed that such motors are taxable at the higher rate. The result was against the dealer and in favour of the Revenue. en-us Thu, 08 Jan 2009 00:00:00 +0530 Fri, 25 Apr 2014 17:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164546 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 they are not equipment used for generation, transmission or distribution of electric power. Relying on earlier Division Bench authority, the court applied the same interpretation and confirmed that such motors are taxable at the higher rate. The result was against the dealer and in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 08 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164546