1974 (12) TMI 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the pumping sets are agricultural implements liable to tax at 2 per cent under the notification dated 1st September, 1965. A Full Bench in Engineering Traders v. State of U.P.[1973] 31 S.T.C. 456; 1973 U.P.T.C. 91. held that pumping sets were agricultural implements and liable to pay tax at 2 per cent and they were not machineries taxable at 6 per cent. Subsequently, the State Legislature by sect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In view of the amended entry it cannot be doubted that the water pumping sets in which the assessee deals were liable to tax at 6 per cent. In this view, our answer to the question referred to us is that the turnover of the pumping sets in question was liable to tax at 6 per cent. We, however, make no order as to costs. Reference answered accordingly.
Case laws, Decisions, Judgements, Orders .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X