https://www.taxtmi.com/caselaws?id=335303 Agricultural submersible pump sets were covered by Entry 1(D)(9) of Schedule B as tax-free goods up to 30.06.2006, because the entry was construed on its plain terms to include the complete pumping set and was not cut down by references to components or prime movers. After insertion of Entry 71-A in Schedule C, pump sets below 5 HP became taxable from 01.07.2006, since the new entry expressly placed them in the taxable schedule and Note 4 deemed such goods excluded from Schedule B. The later specific entry therefore prevailed for its period of operation, producing a mixed taxability result. 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 Agricultural submersible pump sets were covered by Entry 1(D)(9) of Schedule B as tax-free goods up to 30.06.2006, because the entry was construed on its plain terms to include the complete pumping set and was not cut down by references to components or prime movers. After insertion of Entry 71-A in Schedule C, pump sets below 5 HP became taxable from 01.07.2006, since the new entry expressly placed them in the taxable schedule and Note 4 deemed such goods excluded from Schedule B. The later specific entry therefore prevailed for its period of operation, producing a mixed taxability result. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335303