1979 (2) TMI 178

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....st the order of the Sales Tax Appellate Tribunal dated 22nd April, 1974, in T.A. No. 329 of 1973. The assessee claimed exemption in respect of the sale of centrifugal pumps to the extent of Rs. 1,19,738.50 on the ground that they are used for agricultural purposes and are covered by the notification exempting agricultural implements. The assessing authority took the view that the sale by the asses....

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.... was subsequently modified by another Notification No. 308 of 1970 dated 17th September, 1970. By this second notification, there was an amendment to the earlier notification as follows: "In the said notification (notification mentioned earlier), for the brackets and words '(other than tractors, bulldozers and tillers)', the brackets and words '(other than tractors, bulldozers, tillers, oil-eng....

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....ribunal, in its order, has referred to a decision of the Allahabad High Court in Delta Engineering Co. Private Limited v. Commissioner of Sales Tax[1963] 14 S.T.C. 515. That decision dealt with centrifugal water pumps used for pumping water from wells. A Bench of the Allahabad High Court held that the said water pumps were not agricultural implements within the meaning of a notification dated 7th ....