Case Law Details
Case Name : In re M/s. Aqua Machineries Pvt. Ltd. (AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re M/s. Aqua Machineries Pvt. Ltd. (AAR Gujarat)
In common parlance, when one refers to ‘water’, it is understood in the sense of clear or raw water and not in the sense of ‘sewage’. In commercial parlance also, ‘pumps primarily designed for handling water’ and ‘other pumps or pumps designed for handling sewage’ are distinctly known, which is evident from the fact that the applicant was showing ‘water submersible pumps’ and ‘other submersible pumps’ separately in the periodic retur
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