https://www.taxtmi.com/caselaws?id=154119 Water pumps and pumping sets specially designed for agriculturists and found on evidence to be exclusively used in agricultural operations fell within the entry for agricultural machinery and implements, because the qualifying words attached to that entry controlled classification. The separate entry for water pumps and pumping sets did not displace that result, as the legislative history showed it was introduced to preserve the earlier tax position rather than to exclude genuinely agricultural equipment. The specific-over-general rule did not assist the Revenue, since machinery satisfying the agricultural-use condition remained a distinct class. Classification was therefore in favour of the assessee. en-us Fri, 20 Apr 1984 00:00:00 +0530 Wed, 07 Aug 2013 18:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154119 Water pumps and pumping sets specially designed for agriculturists and found on evidence to be exclusively used in agricultural operations fell within the entry for agricultural machinery and implements, because the qualifying words attached to that entry controlled classification. The separate entry for water pumps and pumping sets did not displace that result, as the legislative history showed it was introduced to preserve the earlier tax position rather than to exclude genuinely agricultural equipment. The specific-over-general rule did not assist the Revenue, since machinery satisfying the agricultural-use condition remained a distinct class. Classification was therefore in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 20 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154119