1996 (5) TMI 402

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..... estions referred by the Sales Tax Tribunal, Punjab: 1.. Whether, in the facts and circumstances of the case, electric motors fall within the ambit of the excepted goods mentioned in entry No. 17 of Schedule "A" of the Punjab General Sales Tax Act, 1948, and thus liable to sales tax at the general rate of 6 per cent (at present at 7 per cent)? 2.. Whether, in the facts and circumstances of the ca .....

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..... order dated December 14, 1984. However, on the reference applications filed by the petitioner under section 22(1) of the Punjab General Sales Tax Act, 1948, the Sales Tax Tribunal, Punjab, referred the abovequoted questions for adjudication by this Court. Shri Chhinna, learned Senior Deputy Advocate-General, Punjab, has brought to our notice that the questions referred by the Tribunal were also .....

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..... ble to be assessed at the rate of 10 per cent. In view of the aforementioned decision of this Court [Gupta Agencies v. State of Punjab [1994] 92 STC 543 (P&H); (1993) 103 PLR 461] the questions referred by the Tribunal are answered in favour of the department and against the assessee and it is held that the assessee is liable to pay tax at the rate of 10 per cent and not at the concessional rate .....

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