https://www.taxtmi.com/caselaws?id=193400 The High Court of Allahabad ruled in favor of the Department, holding that pumping sets were subject to a tax rate increase from 2% to 6% under section 22 of the U.P. Sales Tax Act. The court classified pumping sets as machinery, not agricultural implements, making them liable for taxation. Each party was responsible for their own costs. en-us Tue, 09 May 1978 00:00:00 +0530 Thu, 27 Jul 2017 12:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193400 The High Court of Allahabad ruled in favor of the Department, holding that pumping sets were subject to a tax rate increase from 2% to 6% under section 22 of the U.P. Sales Tax Act. The court classified pumping sets as machinery, not agricultural implements, making them liable for taxation. Each party was responsible for their own costs. Case-Laws VAT and Sales Tax Tue, 09 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193400