https://www.taxtmi.com/caselaws?id=335303 The court determined that submersible pumps were tax-free under Entry 1(D)(9) of Schedule 'B' up to 30.06.2006 and taxable at 4% under Entry 71A of Schedule 'C' from 01.07.2006. The government's opinion on taxability before the amendment was rejected, emphasizing the clear distinction between the schedules. The court highlighted the importance of limiting government opinions to the specific issues raised. en-us Wed, 23 Nov 2016 00:00:00 +0530 Tue, 20 Mar 2018 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335303 The court determined that submersible pumps were tax-free under Entry 1(D)(9) of Schedule 'B' up to 30.06.2006 and taxable at 4% under Entry 71A of Schedule 'C' from 01.07.2006. The government's opinion on taxability before the amendment was rejected, emphasizing the clear distinction between the schedules. The court highlighted the importance of limiting government opinions to the specific issues raised. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335303