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TMI Blog1984 (9) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ric term "agricultural implement", we would have to stretch the language to impermissible limit of breaking it. The High Court merely observed that - "A belt pulley, as a matter of fact, increases the utility of a tractor for agricultural operation and therefore a belt pulley falls within the meaning of an agricultural implement.' The conclusion on the face of it without anything more is incorrect and cannot be accepted as an ipse dixit. Appeal allowed. - 1817-19 of 1984 - - - Dated:- 20-9-1984 - D.A. Desai and D.P. Madon, JJ. Vineet Kumar, Advocate, for the respondent. S.K. Bagga, Advocate, for the appellant. [Judgment per : Desai, J.]. - On a direction given by the High Court of Punjab and Haryana at Chandigarh, the Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34. He accordingly, rejected the claim for deduction and completed the assessment for the assessment year 1965-66. The assessee preferred an appeal before the Deputy Excise and Taxation Commissioner raising various contentions, one of them being that the assessing authority was in error in holding that belt pulley attachment was not an agricultural implement so as to be exempt from the payment of sales tax. The appellate authority held that the belt pulley attachment should be treated as an agricultural implement and allowed the appeal to that extent holding that the sales of belt pulley attachment amounting to Rs. 26,572.82p. was of tax-free goods under Section 5(2)(a)(i) and that amount should be deducted from the gross turnover of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rue as held by the High Court that the belt pulley when used in a tractor may increase the utility of the tractor for agricultural operations but that by itself does not lead to the inevitable conclusion that belt pulley attachment is an agricultural implement. The Tribunal in this connection, has rightly held that not only belt pulley attachment is used in the tractor but it is also used in water pumps, threshers etc. The High Court unfortunately overlooked the most obvious fact that belt pulley is also sold as a separate spare part. It is used in various other machines such as motor car engines. Belt pulley means a pulley over which a belt may pass to transmit power to other part of the machine. Common sense tells us that even in a motor- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attachment which can be used in various mechanical appliances or devices by itself cannot be said to be an agricultural implement. To comprehend it in the generic term "agricultural implement", we would have to stretch the language to impermissible limit of breaking it. 4. The High Court merely observed that : "A belt pulley, as a matter of fact, increases the utility of a tractor for agricultural operation and therefore a belt pulley falls within the meaning of an agricultural implement.' The conclusion on the face of it without anything more is incorrect and cannot be accepted as an ipse dixit. 5. Accordingly, these appeals succeed and are allowed and the judgment of the High Court is reversed and set aside and the reference invit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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