https://www.taxtmi.com/caselaws?id=163644 A hand pump was treated as a water pump for trade tax classification because the notification contained a specific entry for water pumps and pumping sets, while machinery fell under a general residuary description. The court reasoned that the goods were commonly known as a hand pump and operated by hand, bringing them within the specific water-pump entry. The general machinery entry could not override the specific classification. The result was that the hand pump was liable to tax under the water pumps and pumping sets entry, not under the machinery entry. en-us Thu, 15 Mar 2007 00:00:00 +0530 Sat, 05 Apr 2014 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163644 A hand pump was treated as a water pump for trade tax classification because the notification contained a specific entry for water pumps and pumping sets, while machinery fell under a general residuary description. The court reasoned that the goods were commonly known as a hand pump and operated by hand, bringing them within the specific water-pump entry. The general machinery entry could not override the specific classification. The result was that the hand pump was liable to tax under the water pumps and pumping sets entry, not under the machinery entry. Case-Laws VAT and Sales Tax Thu, 15 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163644