SIEMENS INDIA LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The Gujarat Sales Tax Tribunal has referred the following two questions for the opinion of this Court under sec. 69 of the Gujarat Sales Tax Act 1969

(2.) It is agreed that the first of these questions takes care of the second question also and if we decide the first question it will not be necessary to go to the second question.

(3.) The assessee is a manufacturer of Monoblock Centrifugal pumps. The assessees case is that the pumps so manufactured by him are agricultural pumps as opposed to domestic pumps or industrial pumps. To support this distinction the assessee relies on two characteristics of the pumps manufactured by him which characteristics according to him are distinct for agricultural pumps. They are (i) that the range of their Horse Power is from 2 to 10 which is much lower than the range of industrial pumps and (ii) that whereas in the domestic and industrial pumps suction is limited while delivery is always longer in the two pumps in question suction is longer while delivery is immediate having regard to the use of those pumps for watering the fields.