1979 (2) TMI 178

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..... he assessee claimed exemption in respect of the sale of centrifugal pumps to the extent of Rs. 1,19,738.50 on the ground that they are used for agricultural purposes and are covered by the notification exempting agricultural implements. The assessing authority took the view that the sale by the assessee related to agricultural pumpsets and that the pumpset is not one of the items listed in the not .....

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..... cond notification, there was an amendment to the earlier notification as follows: "In the said notification (notification mentioned earlier), for the brackets and words '(other than tractors, bulldozers and tillers)', the brackets and words '(other than tractors, bulldozers, tillers, oil-engines, electric motors and pumpsets)' shall be substituted." The result of this notification is that, whi .....

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..... te Limited v. Commissioner of Sales Tax[1963] 14 S.T.C. 515. That decision dealt with centrifugal water pumps used for pumping water from wells. A Bench of the Allahabad High Court held that the said water pumps were not agricultural implements within the meaning of a notification dated 7th June, 1948, issued by the U.P. Government. Subsequently, this decision has been overruled by a Full Bench of .....

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