https://www.taxtmi.com/caselaws?id=160886 Hand pumps were held not to fall within the taxable head of "machineries" under entry 70 because a pump set does not cease to be a pump set merely due to being operated by human hand rather than diesel, kerosene or electricity. The classification turned on the commodity's character, and the source of power was treated as immaterial for that purpose. On that reasoning, hand pumps were entitled to the lower rate applicable to pump sets and could not be taxed at 16 per cent as machineries; the departmental classification was rejected and set aside. en-us Tue, 08 Jan 2002 00:00:00 +0530 Thu, 26 Dec 2013 12:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160886 Hand pumps were held not to fall within the taxable head of "machineries" under entry 70 because a pump set does not cease to be a pump set merely due to being operated by human hand rather than diesel, kerosene or electricity. The classification turned on the commodity's character, and the source of power was treated as immaterial for that purpose. On that reasoning, hand pumps were entitled to the lower rate applicable to pump sets and could not be taxed at 16 per cent as machineries; the departmental classification was rejected and set aside. Case-Laws VAT and Sales Tax Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160886