https://www.taxtmi.com/caselaws?id=158330 Monoblock pumping sets were treated as "centrifugal pumps" for purposes of the sales tax notification granting concessional treatment, because the pump and electric motor form a single marketable commodity and operate through a common shaft. The Court applied the commercial and functional identity of the goods, and followed the view that centrifugal pumps, whether monoblock or coupled, fall within the notified category. The Tribunal was found to have erred in excluding monoblock pumping sets from that expression. Accordingly, the notification applied to the goods at the concessional rate of tax. en-us Thu, 01 Feb 1996 00:00:00 +0530 Mon, 21 Oct 2013 14:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158330 Monoblock pumping sets were treated as "centrifugal pumps" for purposes of the sales tax notification granting concessional treatment, because the pump and electric motor form a single marketable commodity and operate through a common shaft. The Court applied the commercial and functional identity of the goods, and followed the view that centrifugal pumps, whether monoblock or coupled, fall within the notified category. The Tribunal was found to have erred in excluding monoblock pumping sets from that expression. Accordingly, the notification applied to the goods at the concessional rate of tax. Case-Laws VAT and Sales Tax Thu, 01 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158330