https://www.taxtmi.com/caselaws?id=152460 The court held that diesel engines and pumping sets are to be taxed as machinery and not as agricultural implements. The decision favored the tax department, directing the assessee to bear costs of Rs. 200. The court determined that pumping sets, comprising a diesel engine coupled with a water pump, fall under machinery and spare parts, citing the specific inclusion of water pumps in the relevant entry. Diesel engines were deemed unsuitable as agricultural implements under the entry criteria. The taxability issue was settled in favor of the tax department. en-us Wed, 23 Aug 1978 00:00:00 +0530 Wed, 03 Jul 2013 18:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152460 The court held that diesel engines and pumping sets are to be taxed as machinery and not as agricultural implements. The decision favored the tax department, directing the assessee to bear costs of Rs. 200. The court determined that pumping sets, comprising a diesel engine coupled with a water pump, fall under machinery and spare parts, citing the specific inclusion of water pumps in the relevant entry. Diesel engines were deemed unsuitable as agricultural implements under the entry criteria. The taxability issue was settled in favor of the tax department. Case-Laws VAT and Sales Tax Wed, 23 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152460