BASANT INDUSTRIES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THE question which requires consideration in this reference is whether the pumping sets are agricultural implements liable to tax at 2 per cent under the notification dated 1st September, 1965. A Full Bench in Engineering Traders v. State of U.P. ([1973] 31 S.T.C 456; 1973 U.P.T.C. 91.) held that pumping sets were agricultural implements and liable to pay tax at 2 per cent and they were not machineries taxable at 6 per cent. Subsequently, the State Legislature by section 9 of the U.P. Sales Tax (Amendment) Act, 1974 (Act No. 17 of 1974), retrospectively amended entry No. 52 to the First Schedule of the U.P. Sales Tax Act. Previously this entry read :

(2.) AFTER amendment entry No. 52 reads :

(3.) IN this view, our answer to the question referred to us is that the turnover of the pumping sets in question was liable to tax at 6 per cent. We, however, make no order as to costs.