1999 (4) TMI 589

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..... the dealer s second appeals for assessment years 1987-88 and 1988-89 being Second Appeal Nos. 645 of 1994 and 644 of 1994. 2.. I have heard Sri Piyush Agrawal, learned counsel for the revisionist and Sri Surya Prakash, learned Standing Counsel for the respondent. 3.. The only dispute arising in these revision petitions is about the classification of power driven water pumps manufactured by th .....

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..... 4.. On the other hand the revisionist contends that the water pump in question falls under item No. 38 of the Notification No. S.T. II-6562/X-6(8)-85U.P. Act-XV-48-Order-86 dated September 12, 1986 which is as under: Machinery and spare parts of machinery, including water pumps and pumping-sets not being such machinery or spare parts thereof as are taxable under any other item of this Schedu .....

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..... ir coolers, etc., that are mentioned in the said entry, have to be those that worked on the refrigeration and air-conditioning system. The pump in question is an ordinary electrical pump that lifts a liquid and is mostly used in a desert cooler which is neither a refrigeration nor an air-conditioning equipment. It is a common man s water cooler in which air is passed through water flowing through .....

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