9911796707
TMI Blog1996 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(17)-V-ST/79 dated March 31, 1979, issued under section 12 of the Madhya Pradesh General Sales Tax Act, does not apply to sale of monoblocks and that monoblocks are not centrifugal pumps? (2) Whether under the facts and circumstances of the case, the Tribunal is justified in holding that monoblocks sold by the appellant are not included in term centrifugal pumps exigible to 3 per cent tax under the said notification? " 2.. Briefly stated, the facts of the case are that the applicant-assessee deals in purchase and sale of pumping sets, centrifugal pumps, air-compressor, etc. During the period from April 1, 1981 to March 31, 1982, the applicant-assessee sold monoblock pumping sets and claimed the benefit of tax at 3 per cent under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.. Shri Mathur was unable to point out as to how the aforesaid order did not bind the present case. 6.. As contained in the statement of case, the Division Bench of the Tribunal in a similar case of Shri Krishna Sales Corporation [1990] 23 VKN 475 held that monoblock pumping sets as well as coupled pumping sets are centrifugal pumping sets and are covered by the notification referred to above. The order of the Tribunal does not throw proper light as to why the aforesaid view was not followed. In the cases, referred to above, the undernoted two questions were projected for our consideration and answer: "(1) Whether, in the facts and circumstances of the case, the Board of Revenue was justified in holding the sale of monoblock pumping se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [1978] 42 STC 433, has held that a monoblock centrifugal pump is included in the words "centrifugal pump ". Coupled pump sets are those in which the centrifugal is coupled with either electric motor or diesel engine. The question whether coupled pump sets are centrifugal pumps has been dealt with in the case of Sterling Machine Tools v. Commissioner of Sales Tax [1979] 43 STC 72 (All.). It is held that the pump attached to the diesel engine, in scientific phraseology, is called a centrifugal pump and not a water pump, although it can pump out water on being attached to a diesel engine or electric motor. Centrifugal pumps become capable of pumping out only with the aid of diesel engine or an electric motor. 10.. The Tribunal is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act, there is an entry No. 12 in its Part IV of this Schedule, as noted below: "Tractors, tractor trailers, pumping sets and spare parts and accessories thereof. These items are taxable at 3 per cent with effect from August 1, 1985 as substituted vide Act No. 14 of 1985." 14.. According to the notification dated March 31, 1979, as per entry No. (ix) of the notification, "centrifugal pump " have been excluded from entry No. 12 of Part IV of Schedule II of the Act and 3 per cent tax is imposable on centrifugal pumps. Entry (ix) of the said notification reads as under: "Agricultural implements worked with the aid of power that is to sayentry (ix)-'Centrifugal pumps'." It is luculent that monoblocks sold by the assessee are centrif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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