9911796707
TMI Blog1973 (4) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for sale various machineries and implements mainly used in agriculture. The petitioner is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, and also under the Central Sales Tax Act, 1956. The petitioner sold certain parts of machineries which are specially manufactured and sold to parties for the purpose of fitting in the agricultural implements sold to them. A certificate fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Tax Officer rejected the said claim of the petitioner on the ground that parts of machineries which form part of agricultural implements are not themselves agricultural implements. Aggrieved by the said order, the petitioner came to this court and obtained a rule nisi. The only contention urged before me was whether spare parts of agricultural implements can be treated as agricultural i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axation in respect of the sale of such spare parts. The expression "agricultural implementhas not been defined under the Act. "Implements" means according to Murray's Dictionary, "apparatus, set of utensils, instruments, etc., employed in any trade or in executing any piece of work". According to Oxford Dictionary, "implements" mean tools, instruments. The expression "agricultural implements" ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icultural implements as such. Had it been the intention of the Legislature to exempt accessories, spare parts and components of agricultural implements, there would have been an express provision in the entry. In this connection reference may be made to the amendment introduced in item No. 13 of Schedule I of the Act by the Bengal Finance (Sales Tax) (Amendment) Act, 1970 (West Bengal Act XII of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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