1991 (7) TMI 324

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fans and electric presses under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the Act"). The question referred for our opinion being: "Whether, on the facts and circumstances of the case, electric fans and electric presses are electrical goods within the meaning of entry 17 of Schedule A of the Act?" Entry 17 of Schedule A of the Act reads as under: "Electrical goods othe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is used in common parlance". In holding so, the Bench also referred to the judgment of the Supreme Court in Commissioner of Sales Tax v. Jaswant Singh Charan Singh [1967] 19 STC 469, where it was observed "while interpreting items in statutes like the Sales Tax Acts, resort should be had not to the scientific or the technical meaning of such terms, but to their popular meaning or the meaning atta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X