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TMI Blog2015 (4) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... were ultimately intended to be used for agricultural purpose. It was immaterial whether these were sold directly to the agriculturists or to the agriculturists through dealers/distributors. It was not necessary for the assessee to establish that the trailers sold were actually used for the agricultural purpose. - appellate board erred in holding that tax exemption could be granted only in respect of the trailers sold directly to the agriculturists and where the trailers were sold through distributor/dealer, the exemption from tax was available to such dealer/distributor when he would have sold such trailers to the agriculturists. As such, the impugned order is not sustainable in the eyes of law. - Decided in favour of assessee. - Vat A. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales made to the dealers could not be treated as being qualified for tax free sales. The order made in this regard by the assessing authority dated 30.12.06 is annexure A-2. The aforesaid order was upheld by the Appellate Deputy Commissioner of Commercial Tax, Jabalpur vide order dated 19.02.08 (Annexure A-3). The order dated 19.02.08 was affirmed by the Madhya Pradesh Commercial Tax Appellate Board vide impugned order dated 17.08.12 (Annexure A-1), holding that unless trailer had been directly purchased by agriculturist, it could not be held that the trailer had been used for agricultural purpose. Since, the assessee/appellant had not sold the trailer to the agriculturist directly, no exemption could be granted. 3. This VAT Tax Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider whether sale of trailers not directly to the agriculturists but to the dealers/distributors, would qualify for exemption from tax under Entry No. 55 of the notification No. A-3-46-2000/ST-V(52), dated 17-07-2000 made pursuant to Entry No. I of Schedule I of the Madhya Pradesh Commercial Tax Act, 1994? Entry No. I of the Schedule I appended to Madhya Pradesh Commercial Tax Act, 1994, which came into effect from 15.03.2000 provides a list of goods exempted from tax under Section 15 of the Act. The Entry I reads as follows:- 1. Agricultural implements as specified by the State Government by notification in the official gazette 7. In pursuance of the requirement under Entry I of Schedule I appended to the Madhya Pradesh Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t provisions are goods for use by it in the generation or distribution of such energy (emphasis supplied by us). On a plain reading of the relevant clause it is clear that the expression for use must mean intended for use . If the intention of the legislature was to limit the exemption only to such goods sold as were actually used by the undertaking in the generation and distribution of electrical energy, the phraseology used in the exemption clause would have been different as, for example, goods actually used or goods used . 10. Reverting back to the facts of the case at hand, we find that the tractor trailers were ultimately intended to be used for agricultural purpose. It was immaterial whether these were sold directly to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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