9911796707
TMI Blog2000 (1) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... erjee and Goodwill Indeevar, Advocates, for the appellant. B. Sen, Senior Advocate (J.R. Das, Dilip Sinha and K.K. Mahalik, Advocates of Sinha & Das, Advocates, with him), for the respondents. -------------------------------------------------- ORDER The appellant sells diesel engine pump sets. Diesel engine pump sets are used for agricultural purposes. It was the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Ordinance No. 1 of 1993) on April 7, 1993, which was replaced by the West Bengal Taxation Laws (Amendment) Act, 1993 (Act No. IV of 1993). By reason thereof, item 13 reads thus: "13. Agricultural implements Except implements operated by power and spare parts, accessories and compondent parts thereof." The amendment was made retrospectively with effect from October 1, 1982. A provision that nul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho concurred with the view taken by the Judicial Member. Hence, the appellant is in appeal by special leave. 3.. The principal contention on behalf of the appellant is that the word "power" in common parlance and understanding means electric power, that the said pump sets are not operated by electric power and that, there- fore, the said pump sets are not covered by the exception to the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by other motive power. The words "operated by power", therefore, cannot be confined to implements operated by electric power but must include implements that are operated by motive power of any kind. The majority decision of the Tribunal was, therefore, justified. 5.. It was submitted that the retrospective amendment and validation in 1993 imposed a grievous burden upon the appellant and others ..... X X X X Extracts X X X X X X X X Extracts X X X X
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