2009 (1) TMI 816

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..... 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 Sales Tax Act, 1948, and thus liable to tax at the rate of six per cent? At t .....

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..... s again been considered by this court in the case of Singla Electric Store v. State of Punjab [1996] 102 STC 427. Mr. Piush Kant Jain, learned State counsel has also relied upon the same precedents. In view of the above, we do not wish to enter into any detailed discussion and respectfully following the earlier view taken by the two Division Benches, we answer the question in favour of the R .....

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