1981 (11) TMI 168

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..... es Nos. 4 and 5 of 1978 and Civil Writ Petition No. 3095 of 1973. Pursuant to the directions given by this Court in Sales Tax Case No. 7 of 1973, the Presiding Officer of the Sales Tax Tribunal, Punjab, has referred the following question of law to us for our opinion: "Whether a belt pulley attachment was an agricultural implement within the meaning of entry 34 of Schedule B to the Punjab Genera .....

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..... essment years a tractor was exigible to tax and since some of the tractors are sold along with a belt pulley, it would create an anomalous position if tax is levied on the sale of a tractor to which a belt pulley is attached and is disallowed to be levied when a belt pulley alone is sold. We see no anomaly in this situation. When some implements are permanently attached or fastened to a tractor, t .....

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..... gument either. Entry 34 to which Mr. Ahluwalia has made a reference was enacted in the present form on 15th April, 1971, and prior to that all agricultural implements were declared tax-free goods. For the reasons aforementioned, we answer the question referred to us in the affirmative, i.e., against the revenue and in favour of the assessee. The Sales Tax Tribunal shall now dispose of the appeal .....

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