JUDGMENT M.M. KUMAR, J. - This order shall dispose of G.S.T.R. Nos. 66, 66A, 67 and 68 of 1990 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 Sales Tax Act, 1948, and thus liable to tax at the rate of six per cent ?" At the outset, learned counsel for the assessee has stated that a similar question was earlier referred to this court and the same has been decided in favour of the Revenue in the case of Gupta Agencies v. State of Punjab [1994] 92 STC 543 (P&H). In that regard, reliance was placed on an earlier Division Bench judgment rendered in Madan Lal Pawan Kumar v. Punjab State [1982] 49 STC 77 (P&H) holding that electric motors are not electric equipment required for generation, transmission and distribution of electric power and, therefore, they would not be covered by excepted goods mentioned in entry 17 of Schedule "A" to the Act. Accordingly, it was held that the electric motors are liable to tax at the rate 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 earlier view taken by the two Division Benches, we answer the question in favour of the Revenue and against the dealer.