1998 (12) TMI 572

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..... passed by the Sales Tax Tribunal, Agra, whereby it rejected an application moved under section 22 of the Act for rectification of its order dated April 16, 1987 passed in second appeal No. 1185 of 1981 for assessment year 1978-79. 2.. I have heard Sri K.M. Sahai, learned Standing Counsel for the Commissioner and Sri Piyush Agrawal, learned counsel for the dealer-respondent. 3.. The dealer was .....

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..... ents worked by human or animal power and water pumps . The Tribunal has noticed the amendment and has observed that the Legislature has only included water pumps in the general machinery and not the diesel pumping sets and, therefore, the diesel pumping sets were taxable as power driven agricultural implements. 4.. Thereafter the Commissioner moved an application under section 22 of the Act cont .....

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..... or before the honourable Supreme Court. 6.. The Tribunal had recorded a finding that the diesel pumping sets were agricultural power driven implements and were taxable as such. This was a finding of fact and there was no mistake therein which could be said to be apparent on record. Whether it was an agricultural implements or general machinery is a debatable question of fact and, therefore, the .....

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