https://www.taxtmi.com/caselaws?id=158142 A State amendment excluding water pumps from agricultural implements did not alter an unamended notification under section 8(5) of the Central Sales Tax Act, so inter-State sales of diesel pumping sets remained taxable at 3% under the existing notification. Penalty under section 15-A(1)(c) of the U.P. Sales Tax Act could not be sustained because the incorrect turnover classification did not result in any tax avoidance, and the penal provision depended on tax that could have been evaded. The revisions were allowed, the Tribunal's order was set aside, and the penalty was quashed. en-us Mon, 05 Sep 1994 00:00:00 +0530 Thu, 17 Oct 2013 14:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158142 A State amendment excluding water pumps from agricultural implements did not alter an unamended notification under section 8(5) of the Central Sales Tax Act, so inter-State sales of diesel pumping sets remained taxable at 3% under the existing notification. Penalty under section 15-A(1)(c) of the U.P. Sales Tax Act could not be sustained because the incorrect turnover classification did not result in any tax avoidance, and the penal provision depended on tax that could have been evaded. The revisions were allowed, the Tribunal's order was set aside, and the penalty was quashed. Case-Laws VAT and Sales Tax Mon, 05 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158142