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TMI Blog2000 (7) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... rity and by the Tribunal. 2.. The question, therefore, is as to whether pickaxe, shovel and crowbar dealt with by the assessee are agricultural implements worked by hand liable to be exempted under Notification S.R.O. No. 342 of 1963. In order to answer the said question, it is necessary to refer to the notification S.R.O. No. 342 of 1963. S.R.O. No. 342 of 1963 as it stood during the assessment year 1984-85, item 8 thereof exempted "agricultural implements worked by hand". Though the Government by S.R.O. No. 1542 of 1987 with effect from November 19, 1987 had added an explanation whereby the agricultural implements which are worked by hand are specified, the said notification as such has no application to the present case. In other words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l implement". The Supreme Court observed that the High Court unfortunately overlooked the most obvious fact that belt pulley is also sold as a separate spare part and it is used in various other machines such as motor-car engines. The court further observed that belt pulley means a pulley over which a belt may pass to transmit power to other part of the machine and common sense tells us that even in a motor-car there is belt pulley and the rotational movement is transmitted from the rotating fan via the belt on the pulley to the pulley of the dynamo for charging it. It was also noted that the assessee is selling belt pulley attachment as spare part which can thus be used in many machines. If it is so, then it is difficult to understand how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm agriculture is understood is agar-field and cultra-cultivation, i.e., the cultivation of the field, and if the term is understood only in that sense agriculture would be restricted only to cultivation of the land in the strict sense of the term meaning thereby, tilling of the land, sowing of the seeds, planting and similar operations on the land. They would be the basic operations and would require the expenditure of human skill and labour upon the land itself. There are however other operations which have got to be resorted to by the agriculturist and which are absolutely necessary for the purpose of effectively raising the produce from the land. They are operations to be performed after the produce sprouts from the land, e.g., weeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om November 19, 1987. 6.. It cannot be disputed that pickaxe, shovel and crow-bar are items which are generally used for making the land fit for cultivation. Applying the test laid down by the Supreme Court in the aforementioned decision, it has to be held that the above three items are agricultural implements. It may be that pickaxe, shovel and crow-bar are used for other purpose, such as road work, etc., also. That does not mean that the said item ceases to be agricultural implements. The fact that these three items are not included in the explanation, which are added in 1987 or that they were included in 1998 has no relevance for the purpose of this case. According to us, the Tribunal erred in holding that the three items dealt with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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