https://www.taxtmi.com/caselaws?id=150495 Monoblock pumping sets sold to agriculturists for irrigation were classified by their intrinsic nature and common commercial parlance, not by the fact that they were powered by electricity. Because their essential function was to pump water for agricultural use, they were treated as agricultural implements within the tax-free category rather than electrical goods liable to sales tax. The mere use of electric energy did not alter their character. Sales for non-agricultural use could still be examined separately for tax purposes. en-us Mon, 15 May 1972 00:00:00 +0530 Fri, 17 May 2013 15:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150495 Monoblock pumping sets sold to agriculturists for irrigation were classified by their intrinsic nature and common commercial parlance, not by the fact that they were powered by electricity. Because their essential function was to pump water for agricultural use, they were treated as agricultural implements within the tax-free category rather than electrical goods liable to sales tax. The mere use of electric energy did not alter their character. Sales for non-agricultural use could still be examined separately for tax purposes. Case-Laws VAT and Sales Tax Mon, 15 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150495