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2015 (3) TMI 1367 - HC - VAT and Sales TaxClassification of goods - Agricultural tree climbing apparatus-Unipole-manually operated - Agricultural tree climbing apparatus-Bipole-manually operated are to be construed as “agricultural implements manually operated” - whether falls under Serial No.1 of 1st Schedule to the Act? - HELD THAT:- 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. 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 applied its mind to examine the product according to common parlance or trade parlance. No reasons are assigned to classify the product under Section 4(1)(b)(iii) of the Act. Photographs of the product produced by the assessee before us also do not disclose the correct description of the product. A detailed examination of the product is required for classifying the commodity. No such exercise is done by the Authority for clarification before giving a finding - Matter remanded back to the ACAR to examine the product in the light of the observations made herein above and to pass a speaking order after providing an opportunity of hearing to the appellant. Appeal allowed in part - part matter on remand.
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