https://www.taxtmi.com/caselaws?id=154410 Parts of oil engines sold for use in pumping sets used by agriculturists were held not to fall within entry 12 of Schedule C as components, parts or accessories of agricultural machinery. The entry, as amended, expressly excluded oil engines from the description of agricultural machinery and implements, so parts of oil engines could not be brought within it merely because they were used in pumping sets or for repairs. Classification depended on the wording of the tariff entry, not on the purchaser's identity or the purpose of purchase. The goods therefore fell under the residuary entry 22 of Schedule E, and the classification issue was answered against the assessee. en-us Tue, 04 Dec 1984 00:00:00 +0530 Mon, 19 Aug 2013 17:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154410 Parts of oil engines sold for use in pumping sets used by agriculturists were held not to fall within entry 12 of Schedule C as components, parts or accessories of agricultural machinery. The entry, as amended, expressly excluded oil engines from the description of agricultural machinery and implements, so parts of oil engines could not be brought within it merely because they were used in pumping sets or for repairs. Classification depended on the wording of the tariff entry, not on the purchaser's identity or the purpose of purchase. The goods therefore fell under the residuary entry 22 of Schedule E, and the classification issue was answered against the assessee. Case-Laws VAT and Sales Tax Tue, 04 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154410