https://www.taxtmi.com/caselaws?id=778182 Air curtains were held not to fall within the entry for electrical fans because their essential function is environmental separation: they project a stream of air across doorways to keep out outside air, insects, dust and heat. Comparing the nature and characteristics of the goods, the HC found that air curtains possess features distinct from ordinary fans and therefore cannot be classified under the specific fan entry. The residual entry for electrical instruments and appliances not otherwise specified was applied, and the assessment taxing the goods at 12% under that entry was upheld. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778182 Air curtains were held not to fall within the entry for electrical fans because their essential function is environmental separation: they project a stream of air across doorways to keep out outside air, insects, dust and heat. Comparing the nature and characteristics of the goods, the HC found that air curtains possess features distinct from ordinary fans and therefore cannot be classified under the specific fan entry. The residual entry for electrical instruments and appliances not otherwise specified was applied, and the assessment taxing the goods at 12% under that entry was upheld. Case-Laws VAT / Sales Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778182