1978 (5) TMI 122

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....ear 1964-65. Subsequently it was discovered by the Assessing Authority that pumping sets were not agricultural implements and the rate of tax should have been 6 per cent. He accordingly issued notice under section 22 of the Act, and rectified the mistake. The order was upheld in appeal and revision. On these facts the following questions of law have been referred at the instance of the assessee fo....

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....S.T.C. 515, related to Centrifugal Water Pump. As this was not a direct decision for the diesel pumping sets sold by the petitioner the Sales Tax Authority committed an error in relying on this decision for coming to the conclusion that the earlier order sufferred from an error apparent on the face of record. It has not been pointed out that there is any distinction in the working of a diesel Pump....

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....and the Assessing Authority was bound to follow it. In rectifying the order he only applied the law declared by this court. He has also placed reliance on two decisions reported in Concrete Spun Pipe Works v. Sales Tax Officer, Sector 5 Kanpur and Laximi Narain Gauri Shanker and another v. State of U. P. and another reported in 24 S. T. C. 48 and 77. It is not necessary to deal with this decision ....