2009 (1) TMI 816

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Full Text of the Document

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....90 because in all the cases common questions of law and facts are involved. The Tribunal vide order dated November 30, 1989 has referred the following questions of law for the adjudication by this court: "Whether, on the facts and in the circumstance of the case, electric motors fall within the ambit of the excepted goods mentioned in entry 17 of Schedule 'A' of the Punjab General S....