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of <h1>Phawadas deemed exempt as agricultural implements under tax law</h1> The court determined that phawadas, resembling hoes and commonly used in agriculture, qualify as hoes under the notification, making them exempt from tax. ... - Issues:1. Interpretation of whether phawadas fall within the description of 'hoes (all kinds)' mentioned in the notification and are exempt from tax.2. Determination of whether phawadas that are hoes qualify for exemption under serial No. 1, Schedule I of the Act.3. Analysis of the burden of proof regarding the classification of implements as agricultural implements for exemption purposes.Detailed Analysis:1. The court was tasked with determining whether phawadas, a type of agricultural implement, fall within the description of 'hoes (all kinds)' as specified in a notification, thus making them exempt from tax. The court relied on dictionary definitions and expert opinions to establish that phawadas, resembling hoes in design and usage, can be classified as hoes. The court noted that phawadas are commonly used by agriculturists for various agricultural tasks, further supporting their classification as hoes under the notification.2. The court delved into the question of whether phawadas that are hoes qualify for exemption under serial No. 1, Schedule I of the Act. The court rejected the argument that phawadas must be exclusively used for agricultural purposes to qualify for exemption. Instead, the court emphasized that once an implement is specified in the notification as an agricultural implement, a strong presumption arises that it indeed qualifies for exemption. The court clarified that the burden of proof lies on those contesting the classification of the implement as an agricultural implement, not on the assessee seeking exemption.3. The court addressed the burden of proof regarding the classification of implements as agricultural implements for exemption purposes. It emphasized that the State Government's power to specify agricultural implements in the notification is presumed to be validly exercised. The court highlighted that if an implement falls within the description of items specified in the notification, a strong presumption arises that it is an agricultural implement. The court concluded that phawadas that are hoes, excluding spades and shovels, qualify for exemption under the relevant provisions of the Act.In conclusion, the court ruled that phawadas that are not spades or shovels fall within the description of 'hoes (all kinds)' and are covered by the notification, thus being exempt from tax under the Madhya Pradesh General Sales Tax Act, 1958.
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