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TMI Blog1992 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... stration certificate as a dealer under the Bengal Finance (Sales Tax) Act, 1941, under section 5(1)(aa) of the Act of 1941. The applicant had paid sales tax on sales of diesel engine pump sets up to March 31, 1991. Thereafter he did not pay tax thereon, mentioning in the returns that such sales were entitled to exemption as agricultural implements under item 13 in Schedule I to the Bengal Finance (Sales Tax) Act, 1941. An application for declaration forms was rejected by the Commercial Tax Officer by his order dated March 4, 1992, on the ground that sales tax had not been paid during the year 1991-92. The applicant's representative took the plea before him that previously the tax was being paid by mistake, although no tax was payable on suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated March 4, 1992, passed by the Commercial Tax Officer, it will appear that it was an order passed by him in exercise of the powers under rule 27AA(2)(cc). He pointed out that the grounds under which an application can be dealt with under rule 27AA(2)(a) have not been taken by the Commercial Tax Officer in the order. Those grounds are bona fide use of the forms already issued and bona fide requirement of the forms prayed for. Mr. Majumdar further pointed out that the order clearly requires the dealer to pay taxes for 1991-92 and that indicates that the order was passed under rule 27AA(2)(cc). Agreeing with Mr. Majumdar, we hold that there is no reason in this case to attach undue importance to the word "rejected" used by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But Mr. Bose appearing for the applicants contended that diesel engine pump set is an agricultural implement because these were sold only to agriculturists for the purpose of use in agriculture, because the pump sets are predominantly used in agriculture and also because these are intimately connected with agriculture. Regarding sales to agriculturists, Mr. Bose brought a lot of papers to show that these were actually sold to agriculturists and mostly through various banks. He relied on the case of Karnal Machinery Store v. Assessing Authority [1973] 31 STC 3 (P H) in which it was held that an agricultural implement is that which has intimate connection with agriculture. It was also held therein that pumping sets are integral part of Agri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account the common parlance meaning in [1973] 31 STC 456 (Engineering Traders v. State of Uttar Pradesh). According to Mr. Majumdar, the facts that the applicant had paid sales tax on sales of such commodities up to March 31, 1991 and that diesel engine pump sets were mentioned in the registration certificate of the dealer as an item under section 5(1)(aa), go to show that in the common parlance diesel engine pump sets are not known and not understood as an agricultural implement. It will not be prudent to rely on the fact of payment of sales tax up to March 31, 1991, because the applicant has already taken the plea before the Commercial Tax Officer that it was due to mistake that taxes have been paid up to March 31, 1991. In fact, if othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative, the words-"other implements " used in the exception should be interpreted in a very general sense without the aid of the rule of ejusdem generis. According to him, it was intended by the Legislature that not only tractors and power tillers but all agricultural implements operated by power should not be treated as agricultural implements for the purpose of taxation. In other words, according to him, all implements used in agriculture but operated by power were intended to be exigible to tax under the 1941 Act. Mr. Bose, learned advocate for the applicant, however, contended that the words "other implements" should be interpreted as implements of the nature of tractors and power tillers according to the rule of ejusdem generis. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n other implements included in the expression "tractors" have been transferred from the Bengal Finance (Sales Tax) Act, 1941, to the West Bengal Sales Tax Act, 1954, shows the intention of the Legislature to the effect that such items were to be excluded from entry 13 (agricultural implement) in Schedule I to the 1941 Act. He argued this in support of his main contention that the words "other implements" used in the exception should be interpreted according to the rule of ejusdem generis and if so interpreted, the meaning is that only those implements which are of the nature of the foregoing ones, namely, tractors and power tillers, of course, if operated by power, were to be excluded from agricultural implements. We are in agreement with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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