2018 (6) TMI 561

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....cretary / Commissioner of Commercial Taxes., Thiru M. Parameswaran, Additional Commissioner (ST), (Public Relations) (FAC) and  Dr. C. Palani, Additional Commissioner (ST), (Revision Petitions)(FAC) ORDER Tvl. Aquasub Engineering, Thudiyalur Post, Coimbatore - 641 034 (TIN 33602020417), the registered dealer in the files of Thudiyalur Assessment Circle have preferred application in Form....

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.... handling and other pumpsets and therefore all pumpsets of 3 HP and 5 HP will be independently taxed @ 5% under Entry 26 (b). The applicant dealer also enclosed the pamphlets explaining their products and clarification already issued to Tvl. Texmo Industries, Coimbatore in ACAAR No. 94,100,101,102,103/2013-14, dated 13.03.2014. 3.  The issue has been examined in detail with reference to th....

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....cable rate of tax on the goods "Centrifugal Monoblock submersible pumpsets as under :  "....Entry 26 in Part-B of the First Schedule to the Act is a genus of motor pumpsets. The sub-entry (a) is one species and sub-entry (b) is another species of the same genus "motor pumpsets". The Centrifugal Monoblock and Submersible Pumpsets are the varieties made under the species (a) and the pumpsets....