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TMI Blog2015 (3) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... trued that Agricultural implements are apparatus or tools or instruments employed in agriculture. In the modern technological era, these products are new inventions to suit the present day farming in view of the shortage of skilled agricultural labourers. The product (a) is a kind of commonly used agricultural implement, regarded in common parlance according to the sense of agriculturists, ordinary traders and merchants as agricultural implements - the product Agricultural tree climbing apparatus-Unipole is an agricultural implement falling under Serial No.1 of First Schedule to the Act exempted from tax under Section 5(1) of the Act. Agricultural tree climbing apparatus-Bipole - HELD THAT:- The Authority for clarification has not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivities. The appellant sought for clarification from the Advance Ruling Authority on the rate of tax applicable on the following products: (a) Agricultural tree climbing apparatus - Unipole- manually operated (b) Agricultural tree climbing apparatus - Bipole - manually operated (c) Aluminum ladders - general purpose - manually operated 3. The Authority for Clarification and Advance Ruling vide order dated 25.09.2013 clarified that all these products referred to above are exigible to levy of tax at the rate of 14.5% under Section 4(i)(b)(iii) of the Act. The appellant being aggrieved by the said order of the Authority for Clarification and Advance Ruling is in appeal before this Court. 4. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nually operated or animal driven 8. The expression Agricultural implements is not defined under the Act. As per New Webster s Dictionary implement means an instrument, tool or utensil; an article assisting in carrying on manual labors. As per Oxford Dictionary, implements means tools, instruments. Hence, it can be construed that Agricultural implements are apparatus or tools or instruments employed in agriculture. 9. Apex Court in the case of Porritts Spencer (Asia) Ltd. Vs. State of Haryana (42 STC page 433) held as follows: It was said by Holmes, J., in his inimitable style: A word is not a crystal, transparent and unchanged; it is the skin of a living thought and may vary greatly in colour an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its popular or common parlance meaning. A perusal of the photographs and the description of the product (a) provided by the appellant establishes that this product is used by the agriculturists to climb the trees by gripping with its short bottom grippers to the earth for the collection of crop harvest i.e., arecanut, pepper, coconut etc. and to spray the pesticides. In the modern technological era, these products are new inventions to suit the present day farming in view of the shortage of skilled agricultural labourers. The product (a) is a kind of commonly used agricultural implement, regarded in common parlance according to the sense of agriculturists, ordinary traders and merchants as agricultural implements. 11. The narrow in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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