https://www.taxtmi.com/caselaws?id=153620 Monoblock pumping sets qualify as tax-free centrifugal pumps under the relevant exemption entry where they are marketed, sold and used as a single inseparable unit comprising an electric motor and a centrifugal pump mounted on a common shaft. Taxable turnover excludes sales of goods declared tax-free, and classification under an exemption entry follows the article's popular and commercial identity. Since the sets were treated as centrifugal pumps and no material established that they fell outside the exempt description, their sales are not liable to sales tax. en-us Mon, 06 Dec 1982 00:00:00 +0530 Thu, 25 Jul 2013 17:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153620 Monoblock pumping sets qualify as tax-free centrifugal pumps under the relevant exemption entry where they are marketed, sold and used as a single inseparable unit comprising an electric motor and a centrifugal pump mounted on a common shaft. Taxable turnover excludes sales of goods declared tax-free, and classification under an exemption entry follows the article's popular and commercial identity. Since the sets were treated as centrifugal pumps and no material established that they fell outside the exempt description, their sales are not liable to sales tax. Case-Laws VAT and Sales Tax Mon, 06 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153620