https://www.taxtmi.com/caselaws?id=778182 HC held that air curtains do not qualify for classification under Entry 17, Part C, and therefore cannot be taxed at 8% as electrical fans; they fall under Entry 22, Part DD, attracting the higher rate. The petitioner's challenge failed and the writ petitions were dismissed. 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 HC held that air curtains do not qualify for classification under Entry 17, Part C, and therefore cannot be taxed at 8% as electrical fans; they fall under Entry 22, Part DD, attracting the higher rate. The petitioner's challenge failed and the writ petitions were dismissed. Case-Laws VAT / Sales Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778182