Commercial meaning of "hoe" applied to phawada, but agricultural-implement exemption required primary agricultural use.

The term "hoe" in the relevant notification was construed in its ordinary and commercial sense, and the implement phawada was found to broadly fall within that description despite differences in blade shape and handle fixing. Exemption, however, was confined to agricultural implements, and it was not sufficient that an implement could also be used in agriculture. The decisive test was whether it was generally and primarily understood and used as an agricultural implement. On the material noted, phawada appeared to be mainly used by builders, miners and public works agencies for collecting and mixing material, so entitlement to sales tax exemption was not established conclusively and was left for the sales tax authorities to determine on proper evidence.

---

---

Issues: Whether the implement known as phawada falls within the expression "hoe" in the relevant notification, and whether it can be treated as an agricultural implement exempt from sales tax.

Analysis: The expression "hoe" was construed by reference to its ordinary and dictionary meaning. On the description of the implement, phawada was held to broadly answer the description of a hoe, the differences in blade shape and handle fixing not being material. However, exemption under the notification was confined to agricultural implements, and it was not enough that the implement could also be used in agriculture. The decisive test was whether, in common and commercial parlance, the implement was generally and primarily understood and used as an agricultural implement. The material on record showed that phawada was mainly used by builders, miners, and public works agencies for collecting and mixing material, and not principally for agricultural operations.

Conclusion: Phawada was held to be covered by the word "hoe", but it was not conclusively established on the record that it was an agricultural implement entitled to exemption; that question was left to be decided by the sales tax authorities on appropriate evidence.

---