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2009 (7) TMI 1185 - GAUHATI HIGH COURTWhether the item "power tillers" is taxable at 12.5 per cent under the Assam Value Added Tax Act, 2003 for the period May 1, 2005 to July 28, 2005, i.e., prior to its inclusion in serial No. 65 of the Second Schedule to the enactment? Held that:- The unsubstantiated plea of the legislative intendment of exclusion of power tillers from the purview of agricultural implement contemplated in entry 1 of the Second Schedule to the Act, in the absence of any tangible and persuasive materials on record in support thereof thus cannot validate the order impugned. The fact that the same rate of tax for an agricultural implement envisaged in entry 1 of the Second Schedule to the Act as well as "power tillers" on its insertion in entry 65 thereof has been maintained, cannot also be lost sight of. Had it been the intention of the Legislature to distinguish a "power tiller" from an agricultural implement, within the meaning of entry 1 of the Second Schedule to the Act, there would have been a clear indication to that effect either in the Act or in the notification effecting the amendment. The inclusion of power tiller in clear terms in entry 65 though may be viewed as an endeavour to set at rest any possible controversy with regard to its identity and entitlements as an agricultural implement, in the considered opinion of this court, the same ipso facto does not signify that at the commencement of the Act, such a recognition was neither in contemplation nor approved by the law makers. Appeal allowed.
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