Ordinary meaning of "tool" covers screwdrivers, saws and pickaxes, securing concessional sales tax treatment.

Screwdrivers, saws, pickaxes and similar implements were held to fall within the ordinary and commercial meaning of "tool" in item (ix) of clause (iv) of section 14 of the Central Sales Tax Act, 1956. Applying that construction, the court accepted that these articles retained their character as tools used for mechanical operations and did not become a separate class of hardware or other goods. They therefore qualified for the concessional rate under the M.P. General Sales Tax Act, 1958, and the reference was answered in favour of the assessee and against the department.

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Issues: Whether screwdrivers, saws, pickaxes and similar articles fall within the expression "tool" in item (ix) of clause (iv) of section 14 of the Central Sales Tax Act, 1956, and are therefore taxable at the concessional rate applicable under the M.P. General Sales Tax Act, 1958.

Analysis: The expression "tool" was construed in its ordinary and commercial sense, and the articles in question were treated as implements used for mechanical operations. They were found to retain the commercial character of tools and not to acquire a different identity as hardware or any other separate category. The reasoning accepted the Tribunal's view that the items fell within the statutory description and were accordingly entitled to the concessional rate.

Conclusion: The articles in question are tools within item (ix) of clause (iv) of section 14 of the Central Sales Tax Act, 1956, and the reference is answered against the department and in favour of the assessee.

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