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TMI Blog2024 (6) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... t of 2003 makes it amply clear that there is no specific word like power sprayers in Schedule-I. S. No. 1 of Schedule-IV specifically states that the same is taxable. Apparently, the goods power sprayer do not fall under Schedule-I of the Act of 2003 and, therefore, is taxable under Schedule-IV of the above Act. Whether in the facts and circumstances of the case, the learned tax board has erred in law in not appreciating the fact that item sprayers including their parts and accessories under S. No. 29 of the ordinary agricultural implements of Schedule-I of the Rajasthan Value Added Tax Act, 2003 would also include the powers sprayers and its parts and accessories ? - HELD THAT:- Schedule-V provides for the goods taxable which are not covered in any other schedule under the Act or under any notification issued under Section 4 of the Act. Apparently, the goods in question i.e. power sprayers is not specifically included in any Schedule and, therefore, the goods power sprayers is taxable as per Schedule-IV and the parts and accessories thereof are taxable under Schedule-V. The learned Tax Board has not committed any illegality while passing the impugned orders and, therefore, the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner in the books of accounts and, therefore, set aside the penalty under Section 61(1) of the Act of 2003 but upheld the imposition of differential tax and interest on the petitioner. Thus, the learned Tax Board partly allowed the respective appeals of the petitioner vide orders dated 11.12.2012. Against the impugned orders dated 11.12.2012, the petitioner has preferred these revision petitions. 4. Learned counsel for the petitioner submits that Schedule I of the Act of 2003 provides for goods, the sales or purchase of which, are exempt from tax. Clause(a) of S. No. 1 provides for ordinary agricultural implements . Item No. 14 therein is sprayer, duster and sprayer-cum-duster and item No. 29 therein is sprayer including their parts and accessories. Learned Tax Board has held that since power sprayers have not been included under any of the entries in Schedule-I of the Act of 2003, the same are not exempt from payment of tax, whereas if S. No. 29 of Schedule-I is to be seen then it specifically provides for sprayer including their parts and accessories, therefore, it is incorrect to state that power sprayers are not included in the above category. Thus, the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed. 6. Heard learned counsel for the parties and perused the material available on record as well as Schedule-I, Schedule-IV and Schedule-V of the Act of 2003. 7. This Court vide orders dated 01.05.2013 and 29.04.2013 while admitting the revision petitions framed following substantial questions of law for adjudication of the present revision petitions:- 1. Whether in the facts and circumstances of the case, the learned tax board has erred in law in holding that the item powers sprayer does not falls under Schedule-I of the Rajasthan Value Added Tax Act, 2003 and is, therefore, taxable @ of 4% under Schedule-IV of the above Act ? 2. Whether in the facts and circumstances of the case, the learned tax board has erred in law in not appreciating the fact that item sprayers including their parts and accessories under S. No. 29 of the ordinary agricultural implements of Schedule-I of the Rajasthan Value Added Tax Act, 2003 would also include the powers sprayers and its parts and accessories ? 8. Before deciding the controversy at hand, it is necessary to delve into the rigors to be applied while interpreting a tax statute. In case of Commissioner of Income Tax Vs. Orissa State Warehou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he court to intervene by its innovation. During the last several years, the golden rule has been given a farewell. Now the words of the statute are examined rationally. If the words are precise and cover the situation at hand, there is no necessity to go any further. The court expounds those words in the natural and ordinary sense of the words. As indicated above, in case of ambiguity and uncertainty, every word, every Section and every provision is examined. The statute is examined as a whole. The necessity which gave rise to the Act is also examined. Mischiefs which the Legislature intended to redress are looked at. The court will not consider any provision out of the framework of the statute. It will not view the provisions as abstract principles separated from the motive force behind. The provisions have to be considered in a manner so as to ensure coherence and consistency within the law as a whole and to avoid undesirable consequences. This adventure, no doubt, enlarges the court's discretion as to interpretation. But it does not imply power to the court to substitute its own notions of legislative intention 9. Now, for deciding the aforesaid question No. 1, whether in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Bamboo 10. A bare perusal of the Schedule-I of the Act of 2003 makes it amply clear that there is no specific word like power sprayers in Schedule-I. S. No. 1 of Schedule-IV specifically states that the same is taxable. Apparently, the goods power sprayer do not fall under Schedule-I of the Act of 2003 and, therefore, is taxable under Schedule-IV of the above Act. 11. As regard the question No. 2, whether in the facts and circumstances of the case, learned tax board has erred in law in not appreciating the fact that item sprayers including their parts and accessories under S. No. 29 of the ordinary agricultural implements of Schedule-I of the Rajasthan Value Added Tax Act, 2003 would also include the power sprayers the same is also decided against the petitioner as sprayers including their parts and accessories cannot be said to be the same as power sprayers and its parts and accessories . For the present controversy, Schedule-V is also relevant which reproduced as under :- Schedule V [See section 4] Goods Taxable at *[ 14%] Description of Goods Rate of Tax % 2 3 Goods not covered in any other Schedule under the Act or under any notification issued under section 4 of the Act *[1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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