"Operated by power" in agricultural exemption clauses includes any motive power, not just electricity, excluding diesel pump sets.

The article explains that an exemption for agricultural implements under item 13 of Schedule I was not confined to implements driven by electric power. Reading the provision in light of its language and retrospective amendment, it concludes that the phrase "operated by power" includes implements driven by any motive power, and that the statutory context showed power-operated tractors, power tillers and similar implements were meant to be excluded from exemption. On that construction, diesel engine pump sets fell outside the exemption and were liable to sales tax.

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Issues: Whether diesel engine pump sets fell within the exemption for agricultural implements under item 13 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, and whether the expression "operated by power" was confined to electric power.

Analysis: No evidence was placed to support a common parlance meaning limiting "power" to electric power, so the dispute had to be resolved on the plain language of item 13 before and after the retrospective amendment. The amended text excluded agricultural implements "operated by power" generally, and the earlier text showed that tractors, power tillers and other power-operated implements were intended to be outside the exemption. Since tractors are not operated by electric power but by other motive power, the phrase "operated by power" could not be read narrowly as electric power alone. It was held that the expression covers implements driven by motive power of any kind.

Conclusion: The pump sets were not exempt from sales tax and the challenge to the assessment failed.

Final Conclusion: The exemption was construed broadly in its exclusionary part, and power-driven agricultural implements were held outside item 13.

Ratio Decidendi: Where an exemption excludes implements "operated by power", the expression is not confined to electric power and includes implements driven by any motive power, unless the statutory context clearly indicates a narrower meaning.

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