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TMI Blog1976 (10) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... es was whether the list of agricultural implements given in clause (b) of item 8 of the Schedule to the Rajasthan Sales Tax Act was exhaustive and inasmuch as disc-harrows and cultivators were not included In the list and, hence, these articles were liable to tax under general rate. That was the view of the Commercial Taxes Officer, but, in appeal, the Deputy Commissioner (Appeals) treated them to be agricultural implements and held that their sale was exempt from tax. In revision, it was submitted on behalf of the Commercial Taxes Officer that the list was exhaustive but the Board rejected that contention and held that the list given in column 3 of clause (b) of item 8 was illustrative. The Board of Revenue was further of the view that dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e no bearing on the question whether there was a point of law upon which a case should have been stated. That decision of his has been followed in Dhanrajmal Chatandas v. Commissioner of Income-tax[1942] 10 I.T.R. 384. and Commissioner of Wealth-tax, Madras v. Sri Venkatesa Mills Ltd.[1965] 56 I.T.R. 384. We are unable to appreciate the reasoning of the Board of Revenue that because the Division Bench of the Board has taken a particular view, therefore, there is no need to refer a case to the High Court. That is against the very scheme of the Rajasthan Sales Tax Act. Under section 15(1) of the Act if a question of law arises out of the order of the Board of Revenue, the Board is bound to refer the same to the High Court for its opinion. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd spare parts, (10) Belcha, (11) Gandasa, (12) Patela." Column 3, which relates to conditions and exceptions subject to which exemption is allowed, was inserted by Act 9 of 1958, with effect from 1st April, 1958. Column 2 was substituted by Act 11 of 1969 with effect from 8th March, 1969, for the following: "Fertilizers and manures, agricultural machinery and implements including parts of such machinery and implements." It is accepted by the revenue before us that disc-harrows and cultivators are agricultural implements but that, according to the revenue, is not sufficient to attract the exemption under section 4(1) of the Act, unless the conditions set forth in column 3 are fulfilled. The contention of the revenue is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y not be exclusively used for agricultural purposes, they shall be for the purposes of item 8(b), treated to be so. Reliance is placed in Stroud's Law Dictionary, Volume II, page 716. It is urged that the word "deemed" has different shades of meanings and in the context in which it appears in column 3, it must be read as meaning "shall be treated to be". The contention on behalf of the assessee, on the other hand, is that column 3 is merely illustrative. It is urged that if the list was meant to be exhaustive it should have been inserted in column 2 preceded by the words "that is to say". It is further urged that column 3 is nothing but illustrative. That is particularly so after the deletion of item 13 thereof, viz., "tractor when exclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes, were treated to be so. There can be no doubt that disc-harrows and cultivators are agricultural implements, but that does not solve the problem. Various questions arise. Whether the list in column 3 is merely illustrative or exhaustive? What is the precise function of the legal fiction in column 3? What is the effect of the notification under section 4(2)? These are the considerations to be kept in view. We refrain from expressing any opinion thereon. Suffice it to say, the construction of an entry raises a question of law. In our opinion, the order of the Board of Revenue, therefore, does give rise to a question of law. The Board was not justified in refusing to state a case. We, accordingly, direct the Board to state a case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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