Exemption for agricultural implements turns on ordinary meaning of "hoes (all kinds)" and shifts the burden to the challenger.

Phawadas that are neither spades nor shovels were held to fall within the ordinary meaning of "hoes (all kinds)" in the sales tax notification. Because the term was undefined, its common meaning applied, and a hoe was treated as a distinct flat-bladed agricultural implement. The notification created a presumption that the named implement was agricultural in character. Once the assessee showed that the goods sold answered that description, no separate proof of principal agricultural use was required, and the burden shifted to the challenger to rebut the presumption. The goods were therefore covered by the exemption under Schedule I.

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Issues: Whether phawadas that are not spades or shovels fall within item No. 1 of the notification specifying "hoes (all kinds)" and are therefore exempt under serial No. 1 of Schedule I to the Madhya Pradesh General Sales Tax Act, 1958.

Analysis: The expression "hoes (all kinds)" was not defined in the Act or the Rules, so its ordinary meaning had to be applied. On that meaning, a hoe is a flat-bladed implement with a handle fixed transversely, while a shovel or spade is materially different in form and use. The notification issued by the State Government under Schedule I created a strong presumption that the specified implement was an agricultural implement. Once the assessee showed that the goods sold answered the description in the notification, it was not necessary for the assessee to separately prove principal and primary agricultural use. The burden of rebutting the presumption that the notified implement was an agricultural implement lay on the party challenging the exemption.

Conclusion: Phawadas that are not spades or shovels fall within "hoes (all kinds)" and are covered by the notification, so the sales are exempt from tax under serial No. 1 of Schedule I.

Ratio Decidendi: Where a taxing notification specifies an agricultural implement by description, proof that the goods sold answer that description is sufficient to claim exemption, and a contrary burden lies on the revenue to show that the notified article is not in fact an agricultural implement.

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