1996 (7) TMI 509

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....turn and short payment of tax to the tune of Rs. 611. Aggrieved by this order, the assessee preferred an appeal before the Deputy Appellate Commissioner who dismissed the same. Thereafter the assessee approached the Board of Revenue by filing second appeal. The Board of Revenue accepted the appeal of the assessee and set aside the order passed by the assessing officer. Hence, the Revenue has appro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hese are normally used in the agricultural operations. A complete set of agriculture appears in this entry. Therefore, on a bare perusal, the entry 12 shows that the items tractors, tractortrailers, etc., are normally used for agricultural purposes and pumping set should be treated to be implement which is normally used for taking out water from the wells. Hence, it is a part of agricultural opera....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oning plants including air-conditioners, mechanical water coolers, air-coolers and components, parts and accessories thereof. Vertical pump is covered by this entry as per the facts which have been given by the Board of Revenue. As such, entry No. 5 covers the term vertical pump because it talks about the air-coolers, water coolers and components, parts and accessories thereof and the vertical pum....