https://www.taxtmi.com/caselaws?id=157115 The rejection of declaration forms was treated as an order under rule 27AA(2)(cc) because the order, read as a whole, required payment of tax for the relevant year rather than proceeding on rule 27AA(2)(a); that challenge failed. Diesel engine pump sets used in agriculture were held to be agricultural implements in item 13 of Schedule I because the term was construed in common parlance and required a direct link with agricultural operations. The exception for "other implements operated by power" was confined by ejusdem generis to the same class as tractors and power tillers, so pump sets were not excluded. The refusal to issue declaration forms was quashed and substantive relief granted. en-us Thu, 30 Jul 1992 00:00:00 +0530 Mon, 30 Sep 2013 14:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157115 The rejection of declaration forms was treated as an order under rule 27AA(2)(cc) because the order, read as a whole, required payment of tax for the relevant year rather than proceeding on rule 27AA(2)(a); that challenge failed. Diesel engine pump sets used in agriculture were held to be agricultural implements in item 13 of Schedule I because the term was construed in common parlance and required a direct link with agricultural operations. The exception for "other implements operated by power" was confined by ejusdem generis to the same class as tractors and power tillers, so pump sets were not excluded. The refusal to issue declaration forms was quashed and substantive relief granted. Case-Laws VAT and Sales Tax Thu, 30 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157115