1996 (4) TMI 461

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....ax Tribunal, Punjab, has referred the following question for adjudication by this Court: "Whether, in the facts and circumstances of the case, electric motors fall within the ambit of the excepted goods mentioned in entry 17 of Schedule 'A' to the Punjab General Sales Tax Act, 1948 and thus liable to sales tax at the rate of six per cent?" We have heard learned counsel for the parties at len....

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....ame are liable to tax at the rate of ten per cent and not six per cent as claimed by the dealer. Learned counsel relied on a decision of the Allahabad High Court in Commissioner, Sales Tax, U.P. v. Niazia Electric Works [1976] 38 STC 439 and of this Court in Karnal Machinery Store v. Assessing Authority, Karnal [1973] 31 STC 3 and argued that the decision in Gupta Agencies v. State of Punjab [1994....