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TMI Blog2000 (9) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... l implement worked by hand by virtue of Government Notification S.R.O. No. 342 of 1963 read with S.R.O. No. 1542 of 1987?" 3.. The assessments of the petitioner for the years 1988-89 to 1990-91 were originally completed allowing exemption on the entire turnover. The same was reopened under section 19 of the Act on the ground that the turnover escaped assessment. The assessing authority noted that the commodity actually dealt with by the appellant is not "kozhu" but plough or kari, which is entirely different from kozhu. He noted that exemption under S.R.O. No. 342 of 1963 as modified by S.R.O. No. 1542 of 1987 is available only to "kozhu". Accordingly he brought the entire sales turnover of plough (kozhu with handle) to tax besides making ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated by hand without a handle. He also relied on a decision of the Rajasthan High Court in Assistant Commercial Taxes Officer (Revisions), Ajmer v. Raj. Agro Industries [1987] 67 STC 178. Learned Special Government Pleader (Taxes) appearing for the respondent-revenue submitted that exemption under the notifications mentioned above is available only to "kozhu" which is only a part of the agricultural implements, namely, "plough" and that plough is not an item, which is exempted by the said notification. He also submitted that kozhu and plough are different commercial commodities and that exemption notifications have to be strictly construed. In short his submission is that the authorities and the Tribunal have rightly held that the turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.. Pruning knives 22.. Potato racks 23.. Potato toes 24.. Qinthali 25.. Rubber tapping knives 26.. Sickles 27.. Thumba 28. Trenching toes 29.. Wading toes 30. Wading forks 31. Manure pan 32. Sledge hammer" Item 18 is "kozhu". Plough (kozhu with handle) is not included. 6. "Kozhu" is a Malayalam word. As per Sabdataravali, 9th edition by Sreekanteswaram G. Padmanabha Pillai, the said word is defined as follows: The word "plough" is defined in the Concise Oxford Dictionary, New 7th edition as implement for cutting furrows in soil and turning it up, consisting of cutting blade and mould-board fixed in frame drawn by tractor, horses, etc., and guided by ploughman. It has also got a meaning "implement or device resembling plough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovember 14, 1980, includes various items under the head 'agricultural implements'. It is no doubt correct that the said definition cannot be confined to the various implements specifically mentioned therein. The definition being inclusive it has a wider import and any other implement which answers the description of an agricultural implement can be included in the definition. A bare reading of the notification, however, shows that all the implements mentioned by name after the word 'including...........' are by and large those which are used for cultivation of land and other operations which foster the growth and preserve the agricultural produce. None of these implements can be worked after the agricultural process in respect of a crop com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dictionary meaning of the word "kozhu" as already noted is a metallic part fixed at the bottom of plough known as plough share. Plough and plough share may be two different commercial commodities. The contention of the Government Pleader is that plough is not an item of agricultural implement specified in the notification and therefore the turnover of plough dealt with by the petitioner is not liable to be exempted. It must be noted that the only use of "kozhu" is for ploughing the field. "Kozhu", in order to be operated as agricultural implement by hand should have a handle. Without a handle it is not practicable to operate it by hand. If the stand of the Revenue based on the dictionary meaning of the word "kozhu" that it is only a part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltural implement worked by hand. "Kozhu with handle" can be worked only by hand whereas "kozhu" can be fixed to tractor in which case it fall outside the exemption since operated by other devices. 11.. Though exemption notifications have to be construed strictly a construction which would advance the purpose is justified. A reasonable construction of the word "kozhu" used in item 8 of the notification S.R.O. No. 342 of 1963 as modified by S.R.O. No. 1542 of 1987 keeping in mind the purpose of its inclusion can only mean plough (kozhu with handle). We accordingly hold that plough (kozhu with handle) is an item of agricultural implement exempt from tax under S.R.O. No. 342 of 1963 as modified by S.R.O. No. 1542 of 1987. The question of law p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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