https://www.taxtmi.com/caselaws?id=154159 The amended entry 12 of Schedule C to the Bombay Sales Tax Act, 1959 included agricultural machinery and implements but expressly excluded tractors, oil engines and electric motors. An oil engine used as the prime mover of an agricultural pumping set was held to be machinery in its own right, not a mere component that could bypass the exclusion by reference to the pumping set. The earlier unamended entry and the prior decision treating such engines as agricultural machinery were distinguished because the 1973 amendment would otherwise be rendered ineffective. The oil engine therefore fell outside entry 12 and was covered by entry 22 of Schedule E. en-us Fri, 30 Mar 1984 00:00:00 +0530 Fri, 09 Aug 2013 15:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154159 The amended entry 12 of Schedule C to the Bombay Sales Tax Act, 1959 included agricultural machinery and implements but expressly excluded tractors, oil engines and electric motors. An oil engine used as the prime mover of an agricultural pumping set was held to be machinery in its own right, not a mere component that could bypass the exclusion by reference to the pumping set. The earlier unamended entry and the prior decision treating such engines as agricultural machinery were distinguished because the 1973 amendment would otherwise be rendered ineffective. The oil engine therefore fell outside entry 12 and was covered by entry 22 of Schedule E. Case-Laws VAT and Sales Tax Fri, 30 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154159