TMI Blog1995 (1) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule C of the Bombay Sales Tax Act, 1959?" 2.. The assessee, M/s. Gadre Industries, is a partnership firm engaged in the business of manufacture of diesel engine pumping sets. The diesel engines required for the purpose are manufactured by the assessee itself and the pumps are purchased from registered dealers. Thereafter, the two are coupled and diesel engine pumping sets are manufactured and sold. On January 12, 1982, the assessee filed an application under section 52(1)(e) of the Bombay Sales Tax Act ("the Act") before the Commissioner of Sales Tax, Maharashtra State, Bombay, seeking determination of the question whether the diesel engine pumping sets sold by the assessee which were described by it as "Gadre 5 hp R.P.M. vertical di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee were agricultural machinery, they did not fall under entry 18(i) of Part I of Schedule C because the "pumping sets" were nothing but "pumps" which were excluded from the purview of the said entry. Hence, this reference at the instance of the assessee. 3. We have heard the learned counsel for the parties. There appears to be no dispute about the fact that the diesel engine pumping set sold by the assessee is agricultural machinery. The only controversy is whether it is "pump" which has been excluded from the definition of "agricultural machinery" under entry 18(i) of Part I of Schedule C to the Act. To appreciate the same, it is necessary to peruse the relevant entry, viz., entry 18(i), Part I, of Schedule C, which at the materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There does not appear to be any controversy about the fact that diesel engine pumping sets are "agricultural machinery". In fact, in the instant case, even before the Tribunal, there was no controversy about the fact that the diesel oil pumping sets sold by the assessee are agricultural machinery. The sole ground on which it was held not to fall under entry 18(i) was that "pumps" have been excluded from the said entry and the "pumping sets" are nothing but "pumps". According to the Tribunal, "pumps" and "diesel oil pumping sets" were the same commodity and hence, the Legislature having excluded "pumps" from the ambit of "agricultural machinery" falling under entry 18(i), the diesel oil pumping sets sold by the assessee were also excluded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise would have fallen within the expression "agricultural machinery" from the ambit of entry 18(i) by specifically excluding the same from its purview. These items are oil engines, electric motors, pumps and electrical pumping sets. It is evident that the Legislature itself has regarded "oil engines" and "pumps" as different commodity from "pumping sets". This is further clear from the fact that it has not only excluded diesel engines, electric motors and pumps but also pumping sets which are operated by electricity known as "electrical pumping sets". Obviously, pumping sets other than those operated by electrical power, such as "oil engine pumping sets" including "diesel oil pumping sets" are not excluded. These pumping sets, therefore, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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