Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1984 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (9) TMI 56 - SC - VAT and Sales TaxWhether a belt pulley attachment was an agricultural implement within the meaning of entry 34 of Schedule 'B' of Punjab General Sales Tax Act, prior to the amendment made on April 15, 1971? Held that:- We must examine whether a belt pulley attachment when sold as a spare-part would be comprehended in Entry 34 which sets out agricultural implements exempted from the levy of sales tax. Obviously, as stated earlier belt pulley 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. 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.
|