TMI Blog1981 (11) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... he directions given by this Court in Sales Tax Case No. 7 of 1973, the Presiding Officer of the Sales Tax Tribunal, Punjab, has referred the following question of law to us for our opinion: "Whether a belt pulley attachment was an agricultural implement within the meaning of entry 34 of Schedule B to the Punjab General Sales Tax Act, prior to the amendment made on 15th April, 1971?" A tractor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sold along with a belt pulley, it would create an anomalous position if tax is levied on the sale of a tractor to which a belt pulley is attached and is disallowed to be levied when a belt pulley alone is sold. We see no anomaly in this situation. When some implements are permanently attached or fastened to a tractor, they become part and parcel of it and it is open to the authorities to impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the present form on 15th April, 1971, and prior to that all agricultural implements were declared tax-free goods. For the reasons aforementioned, we answer the question referred to us in the affirmative, i.e., against the revenue and in favour of the assessee. The Sales Tax Tribunal shall now dispose of the appeal in accordance with the opinion given by us. No costs. C.W.P. No. 3095 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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