https://www.taxtmi.com/caselaws?id=152364 Centrifugal pumps used in agricultural operations were treated as agricultural implements under the Tamil Nadu General Sales Tax exemption notification, because the original exclusion clause did not remove pumpsets from the exempted class. The amending Notification No. 308 of 1970 then expressly withdrew exemption for oil-engines, electric motors and pumpsets with effect from 17.09.1970, showing that pumpsets had been covered earlier but were excluded from that date onward. As a result, the pumps were exempt only up to 17.09.1970, and turnover after that date became taxable. en-us Thu, 22 Feb 1979 00:00:00 +0530 Mon, 01 Jul 2013 16:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152364 Centrifugal pumps used in agricultural operations were treated as agricultural implements under the Tamil Nadu General Sales Tax exemption notification, because the original exclusion clause did not remove pumpsets from the exempted class. The amending Notification No. 308 of 1970 then expressly withdrew exemption for oil-engines, electric motors and pumpsets with effect from 17.09.1970, showing that pumpsets had been covered earlier but were excluded from that date onward. As a result, the pumps were exempt only up to 17.09.1970, and turnover after that date became taxable. Case-Laws VAT and Sales Tax Thu, 22 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152364