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TMI Blog1989 (9) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... t. However, the cart wheels do not figure in the aforesaid agricultural implements. The assessee filed four quarterly returns for the assessment year 1973-74 before the Assessing Authority and claimed exemption from the payment of tax on cart wheels, contending that the cart wheels are covered under the expression "cart" figuring in entry B-16 of the above referred notification, but the Assessing Authority dismissed his plea and held that the cart wheels are exigible to sales tax, vide its order dated 31st July, 1976. The dealer then filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Rohtak Circle, which was also dismissed on 14th February, 1977. He then went in second appeal before the Tribunal, who also rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act certainly reveals that the legislature never intended to include the cart wheels in the expression "cart". Entry at serial No. 21 of Schedule "B" of the Act, empowers the State Government to specify agricultural implements by notification in the Official Gazette for being exempted from the imposition of sales tax. Schedule "B" was appended to give effect to the provisions of section 16 of the Act. Proviso to sub-section (1) of section 6 reveals that the provisions of sub-section (1) shall not apply to the dealer who exclusively deals in goods specified in Schedule "B". The provisions of section 16(1) deal with the levy of surcharge, and the proviso thereto exempt the levying of such surcharge in respect of the declared goods under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hali. springs. 5. Seed-drill, fertilizer drill, 15. Persian-wheel and bucket seed-cum-fertilizer drill. chain or washer chain. 6. Planter. 16. Cart. 7. Plank or float. 17. Reaper. 8. Leveller or scoop. 18. Mower. 9. Ridger. 19. Sugarcane crusher. 10. Ditcher. 20. Cane juice boiling pan and 11. Bund former. grating. 12. Thrasher or Palla. 21. Roller. C. Tractor-drawn agricultural implements- 1.. Plough. 12. Puddler. 2. Harrow. 13. Ditcher. 3. Cultivator or tiller. 14. Cage wheel. 4. Seed-drill, fertilizer drill 15. Sprayer, duster or sprayeror seed-cum-fertilizer cum-duster. drill. 16. Roller. 5. Fertilizer broadcaster. 17. Hoe, rotary hoe or rotovator. 6. Planter. 18. Reaper or mower, harvester. 7. Plank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule A relating to typewriters, tabulating machines, calculating machines and duplicating machines, there is specific mention of the parts thereof. Against entry No. 16 of Schedule A relating to gramophones, the component parts thereof are specifically mentioned. Thus, under these circumstances, there is no option but to conclude that the legislature had deliberately excluded the cart wheels from the expression "cart" and no other interpretation can be put on this expression. A perusal of the heading of Part B of the said notification reveals that the Government intended to exempt bullock-drawn agricultural implements only. This conclusion is further supported from the factum that all the agricultural implements like yoke, plough, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider the use which is generally made of the arc carbons. They had concluded that the common or ordinary use of the arc carbons was that they exuded the powerful light cast, through the projectors, on cinema screens." The ratio of the decision of the Madras High Court in Spheroidel Castings' case [1977] 40 STC 596, is of no help to the assessee in the present case as therein while interpreting the notification issued under section 17 of the Tamil Nadu General Sales Tax Act, exempting agricultural implements from the imposition of sales tax, it was held that the expression "implements" means tools or instruments, as also the parts of tools and instruments and that castings used as parts of mould board plough would come within the ambit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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