2007 (3) TMI 716

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.... is directed against the order of Tribunal dated July 19, 2000 relating to the assessment year 1996-97. Dealer/opposite party (hereinafter referred to as "the dealer") was carrying on the business of hand pump. Dealer had admitted the liability on the turnover of hand pump at four per cent under the entry "Water pump and pumping sets" under the Notification No. TT-2-3402/XI-9....

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....hand pump is machinery and, therefore, liable to tax as machinery. I do not find substance in the argument of learned Standing Counsel. Entry at Sl. No. 38, which relates to machinery and water pump and pumping sets of the Notification No. TT-2-3402/XI-9(116)/94-U.P. Act-15/ 48-Order-94, dated October 1, 1994 reads as follows: Sl. No Description of goods Point of tax Rate of tax 38 (a) Mac....