1975 (7) TMI 140

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....estion referred to us for opinion in this case is: "Whether, on the facts and in the circumstances of the case, 'handpump' was covered by Notification No. ST-7098/X-1012-1965 dated 1st October, 1965?" In other words, the short question is whether "hand-pump" is "machinery" within the meaning of the aforesaid notification. This court has, in a large number of cases, held that mechanical contriva....