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TMI Blog1965 (7) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... ya Pradesh General Sales Tax Act, 1958 (hereinafter called the Act), by the Sales Tax Tribunal at the instance of the assessee M/s. Agrawal Brothers, Satna, the question which we have been asked to answer is"Whether on the facts and in the circumstances of the case the sales of tractors, tractor parts and implements whereof, for the purpose of liability of sales tax, fall under entry No. 44 of Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s by the Sales Tax Tribunal in second appeal. 3.. Entry No. 44 of Part II of Schedule II to the Act is as follows: "All machineries or machines worked by electricity, diesel or petrol and spare parts and accessories thereof, excepting agricultural machinery and implements and parts thereof." The sale transactions of articles falling under that entry are liable to sales tax at the rate of seven p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g-ploughs'. So even if tractors are extensively or even largely used for agricultural purposes, they cannot be regarded as 'agricultural machinery'." 4.. In our judgment, the question propounded before us must be answered in the affirmative. A tractor is no doubt a machine worked by diesel or petrol. It is a self-propelled vehicle for hauling other vehicles, farm machines, planes etc. It is used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee were farm tractors and could be used only for the purposes of agriculture. On the facts found by the Tribunal, it must be held that the tractors sold by the assessee were not "agricultural machinery or implement". The view expressed by us finds support in the decision of the Bombay High Court in Pashabhai Patel and Co. v. Collector of Sales Tax(1) where it has been held that a tractor is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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