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of <h1>Pumping Sets Taxable at 6% under U.P. Sales Tax Act Amendment</h1> <h3>Basant Industries Versus Commissioner of Sales Tax</h3> The High Court of Allahabad determined that pumping sets are not considered agricultural implements but machinery subject to a 6% tax under an amended ... - The High Court of Allahabad held that pumping sets are not agricultural implements but machinery taxable at 6 per cent under an amended entry in the U.P. Sales Tax Act. The decision was based on a retrospective amendment by the State Legislature. The turnover of pumping sets was deemed liable to tax at 6 per cent for the assessment years 1965-66 and 1966-67. The court made no order as to costs. (Case citation: 1974 (12) TMI 59 - ALLAHABAD HIGH COURT)
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