2000 (1) TMI 853

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..... hat were operated by power were excepted therefrom. A clear inference, therefore, arises that tractors for the purposes of item No. 13 are agricultural implements that are operated by power. Now, tractors are not operated by electric power but by other motive power. The words "operated by power", therefore, cannot be confined to implements operated by electric power but must include implements .....

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..... e (Sales Tax) Act, 1941 which, at the relevant time, read thus: "13 Agricultural implements Except tractors, power tillers and other implements operated by power and spare parts, accessories and component parts thereof." The sales tax authorities took the view that the said pump sets were not agricultural implements. The Bengal Taxation Tribunal then took the view that the said pump sets were .....

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..... e view that the said pump sets were not exempt from taxation on the basis that though they were agricultural implements, they were "operated by power". Their decision was challenged by the appellant before the West Bengal Taxation Tribunal. The Judicial Member of the Tribunal took the view that the words "operated by power" did not mean "operated only by electric power" and, therefore, held agains .....

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..... ssary to decide the appeal by reference to the plain language of item No. 13 as it read before its amendment and after. 4.. Before the amendment the exemption was granted to agricultural implements but not to tractors, power tillers and other agricultural implements which were operated by power were excepted therefrom. Subsequent to the amendment, the exemption was given to agricultural implem .....

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..... aid pump sets. We are not impressed by the argument for the Ordinance that made the amendment and introduces the validation section was promulgated within about nine months of the disposal by the Tribunal of the earlier appeal filed by the appellant. 6.. In the circumstances, the appeal fails and is dismissed. No order as to costs. Appeal dismissed. - - TaxTMI - TMITax - CST, VAT & Sal .....

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