https://www.taxtmi.com/caselaws?id=150471 A writ petition was held maintainable despite an alternative statutory remedy because the remedy was not efficacious or speedy in the circumstances and the challenge included vires of a statutory provision. On the tax classification issue, water pumping sets were treated as agricultural implements rather than taxable machinery, because irrigation is an integral part of agriculture and the relevant test was their common and direct use in agricultural operations, not exclusive agricultural use. The assessment order was quashed and the matter was directed to be dealt with in accordance with that legal position. en-us Tue, 21 Nov 1972 00:00:00 +0530 Fri, 17 May 2013 12:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150471 A writ petition was held maintainable despite an alternative statutory remedy because the remedy was not efficacious or speedy in the circumstances and the challenge included vires of a statutory provision. On the tax classification issue, water pumping sets were treated as agricultural implements rather than taxable machinery, because irrigation is an integral part of agriculture and the relevant test was their common and direct use in agricultural operations, not exclusive agricultural use. The assessment order was quashed and the matter was directed to be dealt with in accordance with that legal position. Case-Laws VAT and Sales Tax Tue, 21 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150471