1996 (4) TMI 461

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..... 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 length, have perused the record of the case and have gone through the relevant provisions of the Punjab G .....

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..... nsel 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] 92 STC 543 requires reconsideration by a larger Bench. We have gone through both the decisions on which .....

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..... decisions have got bearing on the question referred to us and in our opinion the matter stands concluded by the judgment of the Division Bench in Gupta Agencies v. State of Punjab [1994] 92 STC 543 (P H). For the reasons mentioned above, the reference is answered in favour of the department and it is held that the electric motors do not fall within the ambit of excepted goods mentioned in entry .....

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