9911796707
TMI Blog1971 (2) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... the case under section 11(3) of the U.P. Sales Tax Act for the opinion of this court on the following question of law: "Whether in view of the above facts and in the circumstances 'sprayers' will be treated as agricultural implements in view of the Notification No. ST-911/X dated 31st March, 1956, or they are machinery as provided under Notification No. ST-1367/X-1045(19)-60 dated 5th April, 1961? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion the notification was not exhaustive. Notification No. ST-911/X dated 31st March, 1956, is a notification under section 4 of the U.P. Sales Tax Act and exempts from tax certain articles mentioned in the two lists attached to that notification. Item No. 1 of List II reads: "Agricultural implements worked by human or animal power, namely, Khurpi (Hoe), Dibber, Spade, Hansia (Sickle), Garden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be as to whether the list of agricultural implements mentioned in the notification of 31st March, 1956, is exhaustive. The notification seeks to exempt agricultural implements worked by human and animal power and contains a list of certain agricultural implements which are so worked by human and animal power. The list is preceded by the word "namely". According to the New English Dictionary, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer and to leave out others. The idea seems to have been to exempt all agricultural implements driven by human or animal power and to tax only those agricultural implements which are worked otherwise than by human or animal power. As regards the question as to whether "sprayers" would fall in the category of machinery, the same in our opinion does not arise out of the order of the Judge (Revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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