9911796707
TMI Blog2024 (6) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the petitioner is a proprietor firm and is engaged in the business of sale of agricultural implements. On 08.03.2010, the business premises of the petitioner were surveyed by the Assistant Commercial Taxes Officer Ward-I Anti Evasion, Sri Ganganagar. During survey, it was found that petitioner has made sale of "power sprayers" as exempted goods but the same does not fall under any of the entries provided under S. No. 1 of Schedule-I of the Act of 2003 and hence the power sprayers were liable to be taxed at the rate of 4% under Schedule-IV of the Act of 2003. Similarly, the parts and accessories of the power sprayers would attract the rate of tax of 12.5%/14% under Schedule-V of the Act of 2003. Pursuant to the proceedings initiated by respondent Authority, the petitioner submitted its reply that power sprayers and its parts and accessories were an exempted product and it was contended that the word "sprayer" provided under S. Nos. 14 and 29 of the ordinary agricultural implements under Schedule-I would also include the "power sprayers". However, the assessing authority while rejecting the contention of the petitioner passed respective assessment orders in all cases. 3. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder S. No. 29 "sprayer including their parts and accessories" was substituted. Learned counsel submits that in view of the above, it is clear from the series of Notifications and the word "their" used in S. No. 29 that all kinds of sprayer including power sprayer are exempted from payment of tax. Learned counsel for the petitioner submits that learned Tax Board has not appreciated the true purpose of the three categories of agricultural implements provided under S. No. 1 of Schedule-I of the Act of 2003. Therefore, it is submitted that the orders passed by the learned assessing officer, learned appellate authority as well as learned Tax Board may be quashed and set aside. The questions framed in the present revision petitions may be answered affirmatively in favour of the petitioner. 5. Learned counsel for the respondent submits that the learned assessing officer, learned appellate authority and learned Tax Board have not committed any illegality while passing the orders impugned by holding that power sprayers are liable to be taxed at the rate of 4% under Schedule-IV of the Act of 2003 and the parts and accessories of the power sprayers would attract rate of interest at 12.5%/14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no equity about a tax. There is no presumption as to a tax. Nothing has to be read in, nothing is to be implied. One can only look fairly at the language used. In case of reasonable doubt, the construction most beneficial to the subject is to be adopted. But even so, the fundamental rule of construction is the same for all statutes, whether fiscal or otherwise. The underlying principle is that the meaning and intention of a statute must be collected from the plain and unambiguous expression used therein rather than from any notions which may be entertained by the court as to what is just or expedient. The expressed intention must guide the court. If the intention of the Legislature is clear and beyond doubt, then the fact that the provisions could have been more artistically drafted cannot be a ground to treat any part of a provision as otiose. Though in recent times there has been change from emphasis on grammatical meaning to intention of the Legislature or purpose of statute, yet if the words are ambiguous, uncertain or any doubt arises as to the terms employed, the court has a paramount duty to put upon the language of the Legislature a rational meaning. In the past, the judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nta, 7. Belcha, 8. Patela, 9. Hand-driven chaff cutters and their parts (except bolts, nuts and springs), 10. Sickle, 11. Beguri, 12. Hand-wheel hoe, 13. Horticultural tools like budding, grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, rake, 14. Sprayer, duster and sprayer-cum-duster, 15. Soil injector, 16. Jandra, 17. Wheel barrow, 18. Winnowing fan or winnower, 19. Dibbler, 20. Puddler, 21. Fertilizer seed broadcaster, 22. Maize Sheller, 23. Groundnut decorticator, 24. Manure or seed screen, 25. Flame gun, 26. Seed grader, 27. Tasla (includes Ghamela, Tagari and Parat, made of ferrous metal, 27A. Crowbar (sabbal); 28. Tangli. 29. Sprayer including their parts and accessories, 30. Parts and accessories specific to the sprinkler system and drip irrigation system including pipes which are used exclusively for sprinkler and drip system (but not used for ordinary works as carriage pipes). 2 ............. 3 ............ SCHEDULE IV [See section 4] Goods Taxable at 5% S.No. Description of Goods Rate of Tax % 1 2 3 1. Agricultural implements other than mentioned in Schedule-I. 5 2. Omitted w.e.f. 9-3-10 3. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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