https://www.taxtmi.com/caselaws?id=159767 Power driven water pumps manufactured by the assessee were held to fall within entry 38 of the notification, which specifically covered machinery and spare parts of machinery including water pumps and pumping sets. Entry 57 was confined to refrigeration and air-conditioning appliances, their components, parts and accessories, and did not extend to ordinary pumps merely because they could be fitted in a water-cooler or used in desert coolers. The HC accordingly held that the pumps were not classifiable as components of refrigeration or air-conditioning equipment. The revision petitions were allowed and the Tribunal's order was set aside. en-us Wed, 14 Apr 1999 00:00:00 +0530 Sat, 30 Nov 2013 17:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159767 Power driven water pumps manufactured by the assessee were held to fall within entry 38 of the notification, which specifically covered machinery and spare parts of machinery including water pumps and pumping sets. Entry 57 was confined to refrigeration and air-conditioning appliances, their components, parts and accessories, and did not extend to ordinary pumps merely because they could be fitted in a water-cooler or used in desert coolers. The HC accordingly held that the pumps were not classifiable as components of refrigeration or air-conditioning equipment. The revision petitions were allowed and the Tribunal's order was set aside. Case-Laws VAT and Sales Tax Wed, 14 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159767