TMI Blog1985 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the dealer-assessee before the Board of Revenue for Rajasthan, Ajmer ("the Board"). It appears that in revision, contention was raised, namely, that tractor comes within the definition of agricultural machinery. After considering the points that were raised in revision, the Division Bench of the Board, observed as under: "When a tractor is not a piece of 'agricultural machinery', it can hardly be claimed that tractor's trailer or trolley is agricultural machinery. It is true that the notification refers to all varieties of trailers by whatever name known but these words have to be read in the context of the entry, which is for motor vehicles. Motor vehicles have been listed to include motor vans, motor tankers, motor caravans, motor trucks and motor buses, and the use of the word "trailers" in the context must be deemed to mean trailers attached to motor vehicles as described. A trailer does not have an independent source of motion. Tractors do not come within entry No. 7. They are comparatively slow moving vehicles and their trolleys are specially designed to carry loads at low speed. Tractors are taxed separately and on the date the application was made to the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, it was of the opinion that the tractor-trolley is not a motor vehicle and since the notification refers to all varieties of trailers by whatever name known, and further, if these words are read in the context of entry, which relates to motor vehicles, the word "trailers " used in entry No. 7 of the notification, must be deemed to mean trailers attached to motor vehicles. In Chambers Twentieth Century Dictionary, "trailer" has been defined as a tracker, a creeping plant; a carriage, car, chair, etc. "Trolley" has been defined as costermonger's cart; a low wheelbarrow; a small truck; a bogie; receptacle, or car travelling on an overhead wire or rail. In Webster's dictionary, "trailer" has been defined to mean a cart, wagon, or large van for hauling furniture, produce, etc., designed to be pulled by an automobiles truck or tractor. The "trolley" means a "wheeled carriage, basket, etc. that runs suspended from an overhead. track." The question is whether the trolley which is prepared by the dealer-assessee is trailer, as envisaged by entry No. 7 of the notification. We may reproduce the material part of the Notification dated September 6, 1977: "S. No. 369. F. 4(64)FD/Gr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in entry No. 7 does not include tractor-trolleys. The next question that crops up for consideration is whether the tractortrolleys are exempt under section 4(1) of the Act. For this purpose, it will have to be seen whether the tractor is an agricultural implement. We may narrate the history of entry "agricultural machinery and implements". After the coming into force of the Act until March 8, 1969, the agricultural machinery and implements referred only to fertilizers and manures, agricultural machinery and implements including parts of such machinery and implements. From March 8, 1969, to April 7, 1978, these referred to agricultural machinery and implements including parts of such machinery and implements. In column No. 3, it has been stated that the following shall be deemed to be agricultural machinery and implements from April 1, 1958, to April 7, 1978: (1) ploughs, (2) teeth of plough, (3) spade, (4) pick i.e., khudali, (5) chaff-cutter, (6) khurpi, (7) axe, (8) khanta, (9) persian wheel and spare parts, (10) belcha, (11) gandasa, (12) patela. From April 7, 1978, till today; it is mentioned that according to clause 8(a), the agricultural implements shall be as may be spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax [1981] 48 STC 254 (SC) has laid down that the words used in a law imposing a tax should be construed in the same way in which they are understood in ordinary parlance in the area in which the law is in force, and that if an expression is capable of a wider meaning as well as a narrower meaning the question whether the wider or the narrower meaning should be given depends on the context and the background of the case. In our opinion, a tractor-trolley is not an agricultural implement for the very obvious reason that it has not been specified as such as an agricultural implement in the notification, which has been referred to hereinabove. If the State Government wanted that a tractor-trolley is an agricultural implement as it is used and can be used in aid of agriculture, as it has specified various other agricultural implements, it could also be specified as such. It is further clear that the tractor-trolley is neither apparatus nor implement nor equipment for the purpose of carrying out agricultural operations. Trolley is nothing but wheeled carriage, basket, etc., that runs suspended from an overhead track. It is not necessary that it should be exclusively used for agricultura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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