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TMI Blog1978 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... sel engines and pumping sets have been assessed in the hands of the assessee at the rate of 6 per cent. The assessee's contentions that both diesel engines and pumping sets sold by it were agricultural implements and, as such, not liable to be taxed under entry No. 52 of the First Schedule, have been negatived. The question raised is as to whether diesel engines and pumping sets sold by the assessee are agricultural implements or machinery or spare parts of machinery. The relevant entries in the First Schedule to the Act are: Entry No. 1: "Agricultural implements, other than implements worked by human or animal power and water pumps, but including their parts and accessories other than tyres and tubes." Entry No. 52: "Machinery and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that pumping sets fall within the ambit of entry No. 52, as it now stands, and do not fall within the purview of the entry relating to agricultural implements. This decision was given in the case of Basant Industries v. Commissioner of Sales Tax, U.P.[1975] 36 S.T.C. 209. Counsel contended that the decision requires reconsideration. Counsel drew my attention to the passages from Encyclopaedia Britannica and to a book on Elementary Hydraulics by J.C. Dixit, and urged that as the pumping sets sold by him consist of a water pump attached to a diesel engine, they are not water pumps, and the amendment in entry No. 52 of the Schedule to the Act did not fill up the lacuna, which it intended after the Full Bench decision(1). It is undoubtedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amendment to the notification was made in the wake of the Full Bench decision(1), the legislative intent appears to give the word "water pump" or "jal pump", the meaning attributable in common parlance. In common parlance it is the pumping set which would be called a water pump or "jal pump". In this view of the matter pumping sets sold by the assessee would come within the purview of entry No. 52, which includes water pumps. The claim regarding diesel engines now requires attention. Counsel for the assessee drew my attention to a decision of the Bombay High Court in the case of Commissioner of Sales Tax v. Shetkari Sahakari Sangh Ltd.[1975] 35 S.T.C. 554., where it was held that oil-engines sold to agriculturists for working pumpi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a tiller, cultivator, discploughs, discharrow, etc., of the heavier type which can be drawn only by a machinery. Machines which provide pulling power for "agricultural implements " would not be agricultural implements as the notification by using the words "other than those worked by human or animal power" draws a distinction between the power source used for working the agricultural implement, as distinct from the implement itself. The Bombay case[1975] 35 S.T.C. 554. is distinguishable on the ground that there the entry was "agricultural machinery", and diesel engines meant for providing power for agricultural implements, would undoubtedly answer the description of agricultural machinery. The question referred is answered by saying th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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