1955 (5) TMI 13

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..... es tax under item No. 35 of the Schedule of Exemptions attached to the Pepsu General Sales Tax Ordinance, 2006. His view is based on the fact that persian wheels were exempted as a specific item under Entry No. 35A of the said Schedule in March, 1951, and as the present case related to the year 1950-51, the benefit of exemption could not be given in this case. His argument is that if persian wheel .....

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..... ing into consideration the purpose for which this exemption has been granted and the use to which an article is actually put. The question whether persian wheels should be treated as exempt from sales tax was raised by the then Sales Tax Commissioner in July, 1950, and finally a notification dated 14th March, 1951 (published in the Government Gazette dated 25th March, 1951) was issued adding the f .....

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..... the correct interpretation on the term under dispute for the period prior to the date on which the said exemption was granted. I, therefore, declare that "Persian wheels and their parts sold for bona fide agricultural pur- poses" are to be treated as agricultural implements within the meaning of the term "agricultural implements" exempted under item No. 35 of the Schedule of Exemptions. The re-as .....

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