https://www.taxtmi.com/caselaws?id=157984 Pumps coupled with electric motors and mono-block pump sets sold for agricultural use were held not to fall within the agricultural machinery entry because that entry expressly excluded electric motors and electric pumping sets. They also did not fall within the entry for electrical instruments, apparatus and appliances, since those words, read in their cognate sense and in common parlance, refer to small specialised devices and not machinery or plant. Applying noscitur a sociis and the common parlance rule in a taxing statute, the goods were therefore classified under the residuary entry. en-us Fri, 27 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 16:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157984 Pumps coupled with electric motors and mono-block pump sets sold for agricultural use were held not to fall within the agricultural machinery entry because that entry expressly excluded electric motors and electric pumping sets. They also did not fall within the entry for electrical instruments, apparatus and appliances, since those words, read in their cognate sense and in common parlance, refer to small specialised devices and not machinery or plant. Applying noscitur a sociis and the common parlance rule in a taxing statute, the goods were therefore classified under the residuary entry. Case-Laws VAT and Sales Tax Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157984