Rajes Kumar, J. - (1.) These are three revisions filed by the Commissioner of Sales Tax Under Section 11 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "Act") against the order of Tribunal dated July 27, 1990 relating to assessment years 1979-80, 1980-81 and 1981-82.
(2.) A common question of law has been raised in the present revisions which is as follows : "Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal was legally justified to hold diesel pump sets to be taxable as power driven agricultural implements despite finding of the honourable High Court in this year assessee's case in Sterling Machine Tools v. Commissioner of Sales Tax, U.P. [1979] 43 STC 72; 1978 U.P.T.C. 660 and of the honourable Supreme Court in State of U.P. v. Engineering Traders 1990 UPTC 838, that the same was taxable as machinery?".
(3.) The applicant was carrying on the business of manufacturing and sales of water pump, diesel engine and diesel engine pumping sets. It had been claimed that all the aforesaid items were independent items sold independently in the market. In the present revisions, dispute relates to the taxability of diesel engine pumping sets. Assessing Authority had levied tax on the pumping sets at 8 per cent treating it as a machinery under the Notification No. ST-II-6627/X-612-1972 dated December 1, 1973. First Appeal filed by the dealer was rejected. Dealer filed Second Appeal before the Tribunal which was allowed. Tribunal had held that the diesel engine pumping set is an agricultural implement and hence, it is liable to tax at 6 per cent (inclusive surcharge) and not as a machinery. Tribunal had relied upon the judgment of the Tribunal in Appeal No. 1185 of 1981 for the assessment year 1978-79, in which it had been held that the water pump and diesel pumping set were two different commodities and diesel pumping sets were liable to tax as a agricultural implements. Being aggrieved by the order of Tribunal, present revisions have been filed.;