1991 (8) TMI 288

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....ultural implement" within the meaning of U.P. Government notification dated November 14, 1980, and as such is exempt from levy of sales tax. M/s. D.H. Brothers Pvt. Ltd., a registered dealer under the U.P. Sales Tax Act, is engaged in the sale of machinery including sugarcane crushers. After coming into force of the U.P. Sales Tax Act, 1948 (hereinafter called "the Act"), the State Government issued a notification dated June 7, 1948, exempting agricultural implements from the levy of sales tax. Thereafter fresh notifications were issued from time to time. The relevant notification dated November 14, 1980, See [1981] 47 STC Statutes 43.-Ed. enumerated the "agricultural implements" as under: "Agricultural implements worked by human o....

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....r decision in Bharat Engineering and Foundry Works v. U.P. Government [1963] 14 STC 262, dismissed the revision petition. In that case the question for consideration before the High Court was "whether cane crushers are agricultural implements within the meaning of the words 'agricultural implements' as mentioned in the Government Notification No. S.T. 119/X-928 dated June 7, 1948 made under section 4, U.P. Sales Tax Act of 1948 and hence exempt from U.P. sales tax." The question was answered in the negative on the following reasoning: "Cane crushers and boiling pans are used only in the manufacture of gur from sugarcane. Sugarcane is an agricultural produce and the process which results in the production of sugarcane is undoubtedly agric....

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....stood only in that sense agriculture would be restricted only to cultivation of the land in the strict sense of the term meaning thereby, tilling of the land, sowing of the seeds, planting and similar operations on the land. They would be the basic operations and would require the expenditure of human skill and labour upon the land itself. There are however other operations which have got to be resorted to by the agriculturist and which are absolutely necessary for the purpose of effectively raising the produce from the land. They are operations to be performed after the produce sprouts from the land, e.g., weeding, digging the soil around the growth, removal of undesirable undergrowths and all operations which foster the growth and pres....