HARGO INDUSTRIES FOUNDRIES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS revision has been filed against the order of the sales Tax Appellate Tribunal dated 22nd April, 197 4 , in T. A. No. 329 of 1973. The assesee claimed exemption in respect of the sale of centrifugal pumps to the extent of Rs. 1, 19, 738. 50 on the ground that they are used for agricultural purposes and are covered by the notification exempting agricultural implements. The assessing authority took the view that the sale by the assessee related to agricultural pumpsets and that the pumpset is not one of the items listed in the notification as eligible for the exemption. He, therefore, rejected the claim for the exemption. The Appellate Assistant Commissioner confirmed this view. On further appeal, the Tribunal also held that centrifugal pumps sold by the assessee were not agricultural implements and, therefore, not eligible for the exemption. The assessee challenges this decision of the Tribunal. Under section 17 of the Tamil Nadu General Sales Tax Act, 1959, the Governor of Tamil Nadu, with effect on and from 1st April, 197 0 , gave exemption "in respect of the tax payable by any dealer under the said Act on the sales of agricultural implements (other than tractors, bulldozers and tillers)" *

(2.) THIS notification was subsequently modified by another notification No. 308 of 1970 dated 17th September, 1970. By this second notification, there was anam.