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TMI Blog1981 (2) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... le of electrical goods. According to the averments made in the writ petition, the firm is registered with the sales tax department under the provisions of the Punjab General Sales Tax Act, 1948, and has been given the sales tax registration No. FDK. IV. 2033. 2. In the present writ petition, the challenge is to the levying of sales tax at the rate of 10 per cent on the super-enamelled copper w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4 to the writ petition. 3.. Thus, the sole question for determination in this writ petition is whether SE wires fell within the exception of item No. (17), Schedule A, appended to the Punjab General Sales Tax Act, 1948, and were thus liable to be taxed at the rate of 6 per cent being an accessory or not. On 9th December, 1980, this Court passed the following order: "It is not disputed that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct that Dr. B. Thapar, Head of the Electrical Department, Engineering College, Chandigarh, be summoned for on 19th January, 1981, to give evidence in this regard. A copy of this order be forwarded to him by name so that he may come prepared with the statement which he is supposed to make before us." Consequently, the statement of Dr. B. Thapar, Head of the Electrical Department, Engineering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the rate of 10 per cent. He also cited Commissioner of Sales Tax v. Gulmohar Industries [1980] 46 STC 122 in support of his contention. We do not find that the said case has got any application to the facts of the present case. In view of the statement of Dr. B. Thapar, who is an expert in the line, and there being no rebuttal thereto, we are of the opinion that SE wires are accessories to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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