1962 (1) TMI 40 - HC - VAT and Sales Tax

'Crow-bar' deemed agricultural implement exempt from sales tax under Mysore Sales Tax Act

The High Court of Mysore upheld the Sales Tax Appellate Tribunal's decision that a 'crow-bar' qualifies as an 'agricultural implement' exempt from sales ... Agricultural implement - exemption from sales tax under Schedule III of the Mysore Sales Tax Act, 1948 - ordinary meaning of statutory words - use as agricultural implement versus predominant useAgricultural implement - exemption from sales tax under Schedule III of the Mysore Sales Tax Act, 1948 - ordinary meaning of statutory words - use as agricultural implement versus predominant use - Whether a crow-bar is an agricultural implement exempted from sales tax under Schedule III of the Mysore Sales Tax Act, 1948. - HELD THAT: - The Act and rules contain no definition of 'agricultural implement', so the ordinary meaning of the term governs. It was accepted that a crow-bar is used as an agricultural implement and that such use is not remote. The contention that the crow-bar should be excluded because it is also used for non-agricultural purposes was rejected as irrelevant to classification where the implement is extensively and ordinarily used for agricultural purposes. The court agreed with the Sales Tax Appellate Tribunal's finding that a crow-bar falls within the class of 'agricultural implement' and is therefore covered by the exemption in Schedule III.The crow-bar is an agricultural implement within the ordinary meaning of the term and is exempt under Schedule III; the revision petition is dismissed and costs awarded to the respondent.Final Conclusion: The High Court upheld the Sales Tax Appellate Tribunal's conclusion that a crow-bar is an agricultural implement entitled to exemption under Schedule III of the Mysore Sales Tax Act, 1948; the revision petition was dismissed with costs. The High Court of Mysore considered whether a 'crow-bar' qualifies as an 'agricultural implement' exempt from sales tax under the Mysore Sales Tax Act, 1948. The Sales Tax Appellate Tribunal deemed it as such, noting its common agricultural use. The Court agreed, dismissing the petition and ordering the petitioner to pay costs to the respondent.