1974 (12) TMI 59 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that pumping sets are not agricultural implements but machinery taxable at 6 per cent under an amended entry in the U.P. Sales Tax Act. The decision was based on a retrospective amendment by the State Legislature. The turnover of pumping sets was deemed liable to tax at 6 per cent for the assessment years 1965-66 and 1966-67. The court made no order as to costs. (Case citation: 1974 (12) TMI 59 - ALLAHABAD HIGH COURT)