1978 (5) TMI 122 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that the rate of tax on pumping sets was increased from 2% to 6% under section 22 of the U.P. Sales Tax Act. Pumping sets were deemed liable to tax as machinery, not agricultural implements. The decision was in favor of the Department, and each party was to bear their own costs. (Case citation: 1978 (5) TMI 122 - High Court Of Allahabad)