9911796707
TMI Blog1984 (9) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ural 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?" 2. This question came to be referred to the High Court at the instance of the assessee, the respondent herein. The respondent firm deals in tractors, motorcycles, cycles, spare-parts etc. The assessee filed its quarterly returns declaring a gross yearly turnover of Rs. 21,65,983.91 p. Deductions were claimed in respect of sales of tax-free goods, sales made to registered dealers etc. Among the sales claimed in respect of tax-free goods, a commodity known as belt pulley attachment was included valued at Rs. 26.572.82p. It was admitted that the belt pulley attachment was sold alongwith tractor or sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l implement. He accordingly quashed the order of the appellate authority and restored the order of the assessing authority. The assessee carried the matter in revision to the Sales Tax Tribunal raising the same contention. The Sales Tax Tribunal by its order dated October 21, 1972 upheld the order of the Joint Excise and Taxation Commissioner and dismissed the revision petition. The assessee moved an application under Section 21(1) of the Act requesting the Tribunal to state the case and refer the question of law as hereinbefore set out to the High Court. The Tribunal rejected the application. Thereupon the assessee moved the High Court as herein above mentioned. The High Court held that 'belt pulley attachment, as a matter of fact, increas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is so then it is difficult to understand how belt pulley attachment by itself becomes an agricultural implement. When used in a motor engine, how can one ever assure that it is an agricultural implement. It may as well be used in many agricultural instruments where mechanised farming takes place. But by itself when sold as a spare part it can by itself become an agricultural implement. The exemption was with regard to an agricultural implement as contemplated by Entry 34 in Schedule 'B' to the Act. Undoubtedly, later on by amendment to Entry 34 on April 15, 1971, belt pulley attachment has been introduced in Entry 34. On this account alone it cannot however, be contended that the amendment merely makes explicit what was implicit in the entr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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