1999 (4) TMI 589 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled in favor of the revisionist in a case involving the classification of power-driven water pumps. The court held that the water pumps should be classified under item No. 38 instead of item No. 57 as they are not part of refrigeration or air-conditioning equipment. The Tribunal's order was set aside, and the revision petitions were allowed.