https://www.taxtmi.com/caselaws?id=164606 A cooler pump fitted in an air-cooler or desert cooler was held not to be an electrical appliance within entry 16 because the later notification omitted the words "their parts," indicating that only complete appliances were intended to be taxed. The pump had no independent commercial utility and operated only as part of the cooler assembly, with ISI specifications treating it as a pump set for desert coolers. On that basis, the tax levy on its first sale could not be sustained, and the related interest claim under section 25(5) also failed once the sales were found non-taxable under section 18 read with entry 16. en-us Wed, 25 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164606 A cooler pump fitted in an air-cooler or desert cooler was held not to be an electrical appliance within entry 16 because the later notification omitted the words "their parts," indicating that only complete appliances were intended to be taxed. The pump had no independent commercial utility and operated only as part of the cooler assembly, with ISI specifications treating it as a pump set for desert coolers. On that basis, the tax levy on its first sale could not be sustained, and the related interest claim under section 25(5) also failed once the sales were found non-taxable under section 18 read with entry 16. Case-Laws VAT and Sales Tax Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164606