1998 (12) TMI 572

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red to as "the Act"), the Commissioner of Sales Tax, U.P., challenges an order dated November 15, 1989 passed by the Sales Tax Tribunal, Agra, whereby it rejected an application moved under section 22 of the Act for rectification of its order dated April 16, 1987 passed in second appeal No. 1185 of 1981 for assessment year 1978-79. 2.. I have heard Sri K.M. Sahai, learned Standing Counsel for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dation) Act, 1975 and the aforesaid entry was substituted as "agricultural implements, other than implements worked by human or animal power and water pumps". The Tribunal has noticed the amendment and has observed that the Legislature has only included water pumps in the general machinery and not the diesel pumping sets and, therefore, the diesel pumping sets were taxable as power driven agricult....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly and diesel engine pumping sets were not the subject-matter of the decision either before the Full Bench or before the honourable Supreme Court. 6.. The Tribunal had recorded a finding that the diesel pumping sets were agricultural power driven implements and were taxable as such. This was a finding of fact and there was no mistake therein which could be said to be apparent on record. Whether....