JUDGMENT This is a sales tax reference under section 44(1) of the M.P. General Sales Tax Act, 1958 at the instance of Revenue and following question of law has been referred by the Board of revenue for answer by this Court : "Whether, under the facts and circumstances of the case, the Board was justified in holding that a vertical pump is covered by entry No. 12 of Part IV of Schedule II appended to the M.P. General Sales Tax Act, 1958 ?" 2. Brief facts giving rise to the case are that the assessee deals in the electrical goods specially coolers and pump, etc. The assessing officer, during the assessment period November 2, 1986 to October 22, 1987 found the total turnover to the extent of Rs. 2,58,808 and on that basis, determined the tax to the tune of Rs. 25,816.43. He also levied penalty upon the assessee for belated filing of return and short payment of tax to the tune of Rs. 611. Aggrieved by this order, the assessee preferred an appeal before the Deputy appellate Commissioner who dismissed the same. Thereafter the assessee approached the Board of Revenue by filing second appeal. The Board of Revenue accepted the appeal of the assessee and set aside the order passed by the assessing officer. Hence, the Revenue has approached the Tribunal for making reference of the aforesaid question of law and hence the Tribunal has referred the said question of law for answer by this Court. 3. None has appeared on behalf of the assessee despite service. We have heard learned counsel for Revenue and perused the record. In order to appreciate the controversy involved in the matter, it would be relevant to refer entry No. 12 of Part IV, Schedule II which reads as under : ------------------------------------------------------------------------ Sl. Description of goods Rate of Rate of Total rate No. basic tax additional tax of tax ------------------------------------------------------------------------ 12 Tractors, tractor-trailers, 4 1 5 pumping sets and spare parts and accessories thereof. ------------------------------------------------------------------------ According to this entry, the items mentioned like tractors, tractor-trailers, pumping sets, spare parts and accessories, etc. These are normally used in the agricultural operations. A complete set of agriculture appears in this entry. ------------------------------------------------------------------------ According to this entry, the items mentioned like tractors, tractor-trailers, pumping sets, spare parts and accessories, etc. These are normally used in the agricultural operations. A complete set of agriculture appears in this entry. Therefore, on a bare perusal, the entry 12 shows that the items tractors, tractor-trailers, etc., are normally used for agricultural purposes and pumping set should be treated to be implement which is normally used for taking out water from the wells. Hence, it is a part of agricultural operation. Vertical pump which is normally used in coolers cannot be treated to be a pumping set by any stretch of imagination as pumping set requires high horse-power so as to take out water from the well. Vertical pump is used in coolers and is of a very small dimension. 4. Entry 5 in Part II of the Second Schedule reads as under : ------------------------------------------------------------------------ Sl. Description of goods Rate of Rate of Total rate No. basic tax additional tax of tax ------------------------------------------------------------------------ per cent per cent per cent 5 Refrigerators, deep freezers, 12 1.5 13.5 air-conditioning plants including air-conditioners, mechanical water coolers, air coolers, and components, parts and accessories thereof. ------------------------------------------------------------------------ This entry 5 of Part II, Schedule II, clearly says that refrigerators, deep freezers, air-conditioning plants including air-conditioners, mechanical water coolers, air-coolers and components, parts and accessories thereof. Vertical pump is covered by this entry as per the facts which have been given by the Board of Revenue. As such, entry No. 5 covers the term vertical pump because it talks about the air-coolers, water coolers and components, parts and accessories thereof and the vertical pump is necessary accessory of the water-coolers for lifting the water. Therefore, the Board of Revenue has not properly considered the matter, the proper entry which covers the present item is not entry No. 12 of Part IV, Second Schedule but it is covered by entry No. 5, Part II of the Second Schedule and at that time, rate of tax was 13.5 per cent. The view taken by the Board of Revenue is not correct. In this connection reference may be made to the decision of honourable Supreme Court in the case of Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co. The view taken by the Board of Revenue is not correct. In this connection reference may be made to the decision of honourable Supreme Court in the case of Collector of Central Excise, Kanpur v. Krishna Carbon Paper Co. [1989] 72 STC 280 (SC); AIR 1988 SC 2223 , wherein their Lordships have observed as under : "It is well-settled, as mentioned before, that where no definition is provided in the statute itself, as in this case, for ascertaining the correct meaning of a fiscal entry, reference to a dictionary is not always safe. The correct guide, it appears in such a case, is the context and the trade meaning. In this connection reference may be made to the observations of this Court in Commissioner of Sales Tax, U.P. v. S. N. Brothers, Kanpur [1973] 31 STC 302; AIR 1973 SC 78 at page 80, para 5." Therefore vertical pump which is used in water coolers cannot fall within the definition of pumping set by any stretch of imagination. 5. We answer the question in favour of Revenue and against the assessee. Reference answered in the negative.