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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether diesel oil pumping sets sold by the assessee were covered by entry 18(i) of Part I of Schedule C of the Bombay Sales Tax Act, 1959, or fell under the residuary entry 102 of Part II of Schedule C.
Analysis: Entry 18(i) taxed agricultural machinery and implements, but expressly excluded tractors, oil engines, electric motors, pumps and electric pumping sets. The goods in question were composite diesel engine pumping sets consisting of a diesel engine and a pump. A pump was only one component of such a set, and the set was not commercially identical to a pump. The statutory wording also showed that the Legislature treated pumps, oil engines and electric pumping sets as distinct expressions, and the exclusion of electric pumping sets did not extend to diesel oil pumping sets. On this construction, diesel oil pumping sets continued to fall within agricultural machinery under entry 18(i).
Conclusion: Diesel oil pumping sets are distinct from pumps and are covered by entry 18(i) of Part I of Schedule C, not by entry 102 of Part II of Schedule C. The question was answered in the negative, in favour of the assessee.
Ratio Decidendi: A composite agricultural machine is not excluded from a taxing entry merely because one of its components is specifically excluded, where the statute treats the composite article as a distinct commercial commodity.
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