2009 (1) TMI 816

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..... 990 because in all the cases common questions of law and facts are involved. 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 .....

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..... te of 10 per cent and not at the rate of six per cent, as claimed by the dealer. The matter has 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 .....

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