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TMI Blog1996 (7) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... to the tune of Rs. 611. Aggrieved by this order, the assessee preferred an appeal before the Deputy Appellate Commissioner who dismissed the same. Thereafter the assessee approached the Board of Revenue by filing second appeal. The Board of Revenue accepted the appeal of the assessee and set aside the order passed by the assessing officer. Hence, the Revenue has approached the Tribunal for making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of agriculture appears in this entry. Therefore, on a bare perusal, the entry 12 shows that the items tractors, tractortrailers, etc., are normally used for agricultural purposes and pumping set should be treated to be implement which is normally used for taking out water from the wells. Hence, it is a part of agricultural operation. Vertical pump which is normally used in coolers cannot be treat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal pump is covered by this entry as per the facts which have been given by the Board of Revenue. As such, entry No. 5 covers the term vertical pump because it talks about the air-coolers, water coolers and components, parts and accessories thereof and the vertical pump is necessary accessory of the water-coolers for lifting the water. Therefore, the Board of Revenue has not properly considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the context and the trade meaning. In this connection reference may be made to the observations of this Court in Commissioner of Sales Tax, U.P. v. S.N. Brothers, Kanpur [1973] 31 STC 302; AIR 1973 SC 78 at page 80, para 5." Therefore vertical pump which is used in water coolers cannot fall within the definition of pumping set by any stretch of imagination. 5.. We answer the question in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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