2007 (3) TMI 716

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... essment year 1996-97. Dealer/opposite party (hereinafter referred to as the dealer ) was carrying on the business of hand pump. Dealer had admitted the liability on the turnover of hand pump at four per cent under the entry Water pump and pumping sets under the Notification No. TT-2-3402/XI-9(116)/ 94-U.P. Act-15/48-Order-94, dated October 1, 1994. The assessing authority in the original a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the argument of learned Standing Counsel. Entry at Sl. No. 38, which relates to machinery and water pump and pumping sets of the Notification No. TT-2-3402/XI-9(116)/94-U.P. Act-15/ 48-Order-94, dated October 1, 1994 reads as follows: Sl. No Description of goods Point of tax Rate of tax 38 (a) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X