Air Curtains are Not Electrical Fans: Madras HC Upholds 12% Sales Tax 

Almonard Limited Vs Commercial Tax Officer (Madras High Court) The Madras High Court recently affirmed a sales tax tribunal’s decision that air curtains are not the same as electrical fans for taxation purposes. In the case of Almonard Limited v. Commercial Tax Officer, the court dismissed a petition by Almonard Limited, a company that sells air curtains. Almonard had argued that its products should be taxed at 8%, the rate applicable to electrical fans under Entry 17 of Part C of the Tamil Nadu General Sales Tax Act, 1959. The Commercial Tax Officer and the Sales Tax Appellate Tribunal,...