1991 (7) TMI 324 - HC - VAT and Sales Tax

Summary

The High Court of Punjab and Haryana ruled that electric fans and electric presses are considered electrical goods under Entry 17 of Schedule A of the Punjab General Sales Tax Act, 1948. The court applied the "common parlance" rule in interpreting the term "electrical goods." The judgment favored the Revenue and there was no order as to costs. The reference was answered in the affirmative.