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2009 (1) TMI 791 - PUNJAB AND HARYANA HIGH COURTWhether, in the facts and circumstances of the case, the Tribunal is right in holding that electric fans are not 'electrical goods' but 'electrical appliances'? Whether, in the facts and circumstances of the case, on correct interpretation of October 1996 notification electric fans are not electrical goods? Held that:- The matter seems to be covered against the Revenue and in favour of the assessee by a Division Bench judgment rendered in the case of Kanwar Brothers v. State of Punjab [1991 (7) TMI 324 - PUNJAB AND HARYANA HIGH COURT]. In that case the expression "electrical goods" was used in entry No. 17 of Schedule A to the Punjab General Sales Tax Act, 1948. Once the aforesaid interpretation on the expression "electrical goods" is available then there is no reason for us to interpret entry No. 38A in the light of entry No. 60 which uses the expression "electrical appliances".
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