Hand pumps are not classifiable as machineries; lower pump set tax rate applies because power source is irrelevant.

Hand pumps were held not to fall within the taxable head of "machineries" under entry 70 because a pump set does not cease to be a pump set merely due to being operated by human hand rather than diesel, kerosene or electricity. The classification turned on the commodity's character, and the source of power was treated as immaterial for that purpose. On that reasoning, hand pumps were entitled to the lower rate applicable to pump sets and could not be taxed at 16 per cent as machineries; the departmental classification was rejected and set aside.

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Issues: Whether hand pumps are classifiable as "machineries" under the taxable list so as to attract tax at 16 per cent, and whether they should instead be taxed at the lower rate applicable to pump sets.

Analysis: The rate chart distinguished diesel and kerosene pump sets and electric pump sets, each taxed at 8 per cent, from machineries taxed at 16 per cent. The Court held that a hand pump, though a pump set, does not cease to be a pump set merely because it is worked by human hand rather than by diesel, kerosene or electricity. Since the source of power was immaterial for the purpose of classifying the commodity, there was no rational basis to treat hand pumps differently from other pump sets and bring them under the head of machineries. The Court therefore rejected the departmental view that hand pumps fell within entry 70.

Conclusion: Hand pumps are not "machineries" within entry 70 and cannot be taxed at 16 per cent on that basis; the impugned classification was set aside.

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