https://www.taxtmi.com/caselaws?id=157957 Diesel oil pumping sets were held to fall within entry 18(i) of Part I of Schedule C as agricultural machinery, rather than the residuary entry 102 of Part II. The court reasoned that the statutory exclusions in entry 18(i) covered tractors, oil engines, electric motors, pumps and electric pumping sets, but a composite diesel engine pumping set was not commercially identical to a pump and was treated as a distinct commodity. The exclusion of electric pumping sets did not extend to diesel oil pumping sets. The question was answered in favour of the assessee. en-us Thu, 12 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 14:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157957 Diesel oil pumping sets were held to fall within entry 18(i) of Part I of Schedule C as agricultural machinery, rather than the residuary entry 102 of Part II. The court reasoned that the statutory exclusions in entry 18(i) covered tractors, oil engines, electric motors, pumps and electric pumping sets, but a composite diesel engine pumping set was not commercially identical to a pump and was treated as a distinct commodity. The exclusion of electric pumping sets did not extend to diesel oil pumping sets. The question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 12 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157957