https://www.taxtmi.com/caselaws?id=164947 Laminar flow clean air equipment operating on electricity was treated as an "electrical appliance" under the tariff entry because classification turned on the ordinary, common parlance meaning of the expression, and the industrial use of the equipment did not by itself take it outside the entry. The goods were therefore classified in favour of the Revenue. On interest, the applicable sales tax principle followed J.K. Synthetics: interest became payable only from the date of service of the demand notice, not from the date of filing the return. That issue was decided in favour of the assessee. The reference was thus answered partly for each side. en-us Wed, 19 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164947 Laminar flow clean air equipment operating on electricity was treated as an "electrical appliance" under the tariff entry because classification turned on the ordinary, common parlance meaning of the expression, and the industrial use of the equipment did not by itself take it outside the entry. The goods were therefore classified in favour of the Revenue. On interest, the applicable sales tax principle followed J.K. Synthetics: interest became payable only from the date of service of the demand notice, not from the date of filing the return. That issue was decided in favour of the assessee. The reference was thus answered partly for each side. Case-Laws VAT and Sales Tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164947