1955 (7) TMI 8

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..... s attached to the Pepsu General Sales Tax Ordinance, 2006, and enhancing the taxable turnover to Rs. 1 lakh from the amount of Rs. 53,537 determined in appeal by the Deputy Excise and Taxation Commissioner against the amount of Rs. 1,25,000 determined by the assessing authority. The counsel for the petitioners raised the following points against the order of the Excise and Taxation Commissioner: 1 .....

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..... mplements worked by hand were to be treated as agricultural implements. Unless an exception is made in the entry as done in the case of certain other entries in the Schedule, no such rider can be added to the entry by the Department. An agricultural implement is an "agricultural implement" whether it is worked by power or by hand or by any other means. Since a tractor is meant primarily to be used .....

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..... "agricultural implement". There are, however, certain other parts such as harrows, ploughs, tillers, cultivators, seed drills, potonators, sub-soilers, blade terracer etc., which are sold separately or along with the tractor which are used for agricultural purposes. These parts are certainly agricultural implements and the mere fact that they are power driven does not take away from them the chara .....

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