1978 (8) TMI 199

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....ells diesel engines as such and also diesel engines coupled with pumps. Turnover in respect of the sale of diesel engines and pumping sets have been assessed in the hands of the assessee at the rate of 6 per cent. The assessee's contentions that both diesel engines and pumping sets sold by it were agricultural implements and, as such, not liable to be taxed under entry No. 52 of the First Schedule, have been negatived. The question raised is as to whether diesel engines and pumping sets sold by the assessee are agricultural implements or machinery or spare parts of machinery. The relevant entries in the First Schedule to the Act are: Entry No. 1: "Agricultural implements, other than implements worked by human or animal power and water....

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....inery. There is a direct decision of a Division Bench of this Court where the amended entry was considered, and it was held that pumping sets fall within the ambit of entry No. 52, as it now stands, and do not fall within the purview of the entry relating to agricultural implements. This decision was given in the case of Basant Industries v. Commissioner of Sales Tax, U.P.[1975] 36 S.T.C. 209. Counsel contended that the decision requires reconsideration. Counsel drew my attention to the passages from Encyclopaedia Britannica and to a book on Elementary Hydraulics by J.C. Dixit, and urged that as the pumping sets sold by him consist of a water pump attached to a diesel engine, they are not water pumps, and the amendment in entry No. 52 of th....

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....mping out water only in case they are attached to a diesel engine or an electric motor. Further, considering the fact that the amendment to the notification was made in the wake of the Full Bench decision(1), the legislative intent appears to give the word "water pump" or "jal pump", the meaning attributable in common parlance. In common parlance it is the pumping set which would be called a water pump or "jal pump". In this view of the matter pumping sets sold by the assessee would come within the purview of entry No. 52, which includes water pumps. The claim regarding diesel engines now requires attention. Counsel for the assessee drew my attention to a decision of the Bombay High Court in the case of Commissioner of Sales Tax v. Sh....