1991 (7) TMI 324

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....to the tax payable on electric fans and electric presses under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the Act"). The question referred for our opinion being:   "Whether, on the facts and circumstances of the case, electric fans and electric presses are electrical goods within the meaning of entry 17 of Schedule A of the Act?" Entry 17 of Schedule A of the Ac....

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....ue it and understand the same in the sense it is used in common parlance". In holding so, the Bench also referred to the judgment of the Supreme Court in Commissioner of Sales Tax v. Jaswant Singh Charan Singh [1967] 19 STC 469, where it was observed "while interpreting items in statutes like the Sales Tax Acts, resort should be had not to the scientific or the technical meaning of such terms, but....