TMI Blog1977 (4) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... iner VB 3. 2. Piston-VC-25-VC-29. 3. Camshaft Extension VB-25. 4. Valve spring-inner outer VB-21-22. 5.Value Guide-VB-26 6.Fuloreum Bracket VD-15 7.Joint for exhausts Silencer flange. 8. Fitter Ring. 9.Stud for inlet exhaust manifold VB-39(a). 10.Rocker Box-VB-2 45. 11.Value Cap VB-23. 12.Inlet Exhaust Value-VB-20. 13.Intermediate bearing VC-43. 14.Oil Seal-VC19 15.Camshaft bush-VA-12. 16. Thrust Washer-VC-5 17. Main bearing -VC-13. 18.Fuel Injection Nozzle VB-29. 19.Fuel Pump Tappel Plunger VF-2 20. Compression Ring-VC28-29. The concerned bills for the sales of such parts were also enclosed. It was averred in the application that the Commissioner had held that pumping sets wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the sake of convenience may be styled A, it is, 'agricultural machinery and implements'. The second portion which may be styled B is '(other than implements specified in entry I in Schedule A'). The third portion which may be styled as C is 'parts of such machinery and implements'. What the amendment did was in effect to remove part B and replace it with the portion "other than tractors, oil engines and electric motors and implements specified in entry I of Schedule A". Thus, all that the amendment did was to expressly exclude tractors, oil engines and electric motors from the puruiew of the entry. Thus, so far as the present case is concerned, what was removed was oil engines and not parts of oil engines. 6. It is contended that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e come and ask for the worn out part. It is not the intention of the legislature of hamper agriculturists by subjecting pumping set parts to higher levy, simply because such parts happen to be parts of an oil engine which is itself a part of a pumping set. The legislature would not want to heavily tax agriculturists. In case of tractors, oil engines and electric motors, it may be that these are articles purchased by the more prosperous agriculturists and therefore a higher levy was contemplated. But this reasoning cannot be applied to cultivators merely wanting to change the worn out parts of their pumping sets. Reference was also made to the endorsements of the bills in question. The purchasers have stated that they are agriculturists and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the agree with the arguments of the Department that on a plain reading of the entry as amended (and this is the entry with which we are concerned because the sales are all after 11th May, 1973) the exclusion in terms relates to oil engines. The unattended entry prior to 11th May, 1973 excluded the following from the general category of agricultural machinery and implements : " other than implements specified in entry I Schedule A". After excluding such specified implements, the entry proceeded to include parts of the agricultural machinery and implements which were within the entry. After the amendment what the plain regarding shows that the exclusion clause which originally related only to implements in Schedule A entry I also p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that the spare parts and accessories included were of the machinery stated in the exclusion clause. Schedule C entry 65 would also show the same position. The entry reads : "Wireless reception instruments and radio gramophones, and electrical values, batteries, transmitter, accumulators, amplifiers and loudspeakers required for use there with and components, parts and accessories of such wireless instruments, apparatuses and radio gramophones". The entry thus to components, parts and accessories. But care is taken to specify that the components, parts and accessories will be of the wireless instruments and apparatuses and radio gramophones in question. 11. The position, therefore, is that the plain reading of the entry cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of whose oil engines do get out in use. The court, however es not rely on the supposed intention of the legislature, as the same can be slippery. 13. The second consideration to be borne in mind is that in a taxing entry in a fiscal statute that if certain articles are to be excluded, then ordinarily they are specifically mentioned. The mere mention of the principal articles is ordinarily no ground for holding that part thereof also must be held to be excluded. Entries in a taxing schedule ordinarily make a specific mention of articles or commodities sought to be included of excluded. 14. Finally there is the important principal rightly stressed by Shri Patel. If an entry in a taxing statute is equally capable of two. Interpretations, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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