1974 (12) TMI 59

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....the pumping sets are agricultural implements liable to tax at 2 per cent under the notification dated 1st September, 1965. A Full Bench in Engineering Traders v. State of U.P.[1973] 31 S.T.C. 456; 1973 U.P.T.C. 91. held that pumping sets were agricultural implements and liable to pay tax at 2 per cent and they were not machineries taxable at 6 per cent. Subsequently, the State Legislature by secti....