https://www.taxtmi.com/caselaws?id=150830 A retrospective amendment to Entry No. 52 of the U.P. Sales Tax Act included water pumps within "machinery and spare parts of machinery," overriding an earlier Full Bench view that pumping sets were agricultural implements. Because the substituted entry operated as if it had always been in force, it governed the relevant assessment years. Pumping sets were therefore taxable at 6 per cent under the amended entry, not at 2 per cent as agricultural implements. en-us Fri, 06 Dec 1974 00:00:00 +0530 Thu, 23 May 2013 12:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150830 A retrospective amendment to Entry No. 52 of the U.P. Sales Tax Act included water pumps within "machinery and spare parts of machinery," overriding an earlier Full Bench view that pumping sets were agricultural implements. Because the substituted entry operated as if it had always been in force, it governed the relevant assessment years. Pumping sets were therefore taxable at 6 per cent under the amended entry, not at 2 per cent as agricultural implements. Case-Laws VAT and Sales Tax Fri, 06 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150830