JUDGMENT Rajes Kumar, J. - Present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") is directed against the order of Tribunal dated July 19, 2000 relating to the assessment year 1996-97. Dealer/opposite party (hereinafter referred to as "the dealer") was carrying on the business of hand pump. Dealer had admitted the liability on the turnover of hand pump at four per cent under the entry "Water pump and pumping sets" under the Notification No. TT-2-3402/XI-9(116)/94-U.P. Act-15/48-Order-94, dated October 1, 1994. The assessing authority in the original assessment order accepted the claim and levied the tax on the turnover of hand pump at five per cent inclusive of surcharge. Subsequently, the assessing authority passed the order under section 22 of the Act on May 22, 1999 and held that hand pump is liable to tax as machinery at 7.5 per cent inclusive of surcharge under the same notification. First appeal filed by the dealer was dismissed. Dealer filed second appeal before the Tribunal. Tribunal by the impugned order, allowed the appeal and set aside the order passed under section 22 of the Act. Heard Learned Standing Counsel. No one appears on behalf of the dealer, despite the list being revised. The learned Standing Counsel submitted that hand pump is machinery and, therefore, liable to tax as machinery. I do not find substance in the argument of learned Standing Counsel. Entry at Sl. No. 38, which relates to machinery and water pump and pumping sets of the Notification No. TT-2-3402/XI-9(116)/94-U.P. Act-15/48-Order-94, dated October 1, 1994 reads as follows : ------------------------------------------------------------------------- Sl. No Description of goods Point of tax Rate of tax ------------------------------------------------------------------------- 38 (a) Machinery and spare parts of M or I 6% machinery not being such machinery or spare parts thereof as are taxable under any other item of the Schedule or under any other notification ------------------------------------------------------------------------- (b) Water pumps and pumping sets. M or I 4% ------------------------------------------------------------------------- Hand pump is a water pump which is being operated by hand and is commonly known as hand pump. Therefore, hand pump is water pump. There is specific entry of water pump, therefore, hand pump is liable to tax as a water pump. M or I 4% ------------------------------------------------------------------------- Hand pump is a water pump which is being operated by hand and is commonly known as hand pump. Therefore, hand pump is water pump. There is specific entry of water pump, therefore, hand pump is liable to tax as a water pump. Hand pump can be said to be machinery on account of application of force but from the entry the machinery items which are taxable under any other items of the Schedule or under any other notification are excluded. Water pump being specifically notified in the Schedule is therefore, not liable to tax under the entry "machinery". It is settled principle of law that the specific entry excludes the general entry and to be preferred. In view of the facts and circumstances, order of the Tribunal is upheld. In the result, revision fails and is accordingly, dismissed.