Agricultural sprayers treated as exempt implements where the exemption list was read as illustrative, not exhaustive.

Agricultural sprayers were treated as exempt agricultural implements under the U.P. Sales Tax exemption notification because the term "namely" in the illustrative list was not exhaustive in context. The notification was read as exempting all agricultural implements worked by human or animal power, while taxing only implements worked otherwise than by human or animal power. The later general entry for machinery did not override this specific exemption, so sprayers fell within the exemption and were not taxable as machinery.

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Issues: Whether agricultural sprayers were exempt as agricultural implements under Notification No. ST-911/X dated 31st March, 1956, or were taxable as machinery under Notification No. ST-1367/X-1045(19)-60 dated 5th April, 1961.

Analysis: The notification under section 4 of the U.P. Sales Tax Act exempted agricultural implements worked by human or animal power and then gave a list introduced by the word "namely". The expression "namely" was held to have no fixed meaning and, in the context of the notification, the list was understood not as exhaustive of selected implements only, but as illustrative of the class of agricultural implements worked by human or animal power. The scheme of the notification showed an intention to exempt all such implements and to tax only implements worked otherwise than by human or animal power. The general reference to machinery did not control the specific treatment of agricultural implements.

Conclusion: Sprayers were rightly treated as agricultural implements falling under the exemption notification dated 31st March, 1956, and not as taxable machinery under the later notification.

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