1955 (7) TMI 8

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....ctors are not agricultural implements within the meaning of entry 35 of the Schedule of exemptions attached to the Pepsu General Sales Tax Ordinance, 2006, and enhancing the taxable turnover to Rs. 1 lakh from the amount of Rs. 53,537 determined in appeal by the Deputy Excise and Taxation Commissioner against the amount of Rs. 1,25,000 determined by the assessing authority. The counsel for the pet....

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....etitioners was that entry No. 35 as it stands contains no rider to the effect that only tools or implements worked by hand were to be treated as agricultural implements. Unless an exception is made in the entry as done in the case of certain other entries in the Schedule, no such rider can be added to the entry by the Department. An agricultural implement is an "agricultural implement" whether it ....

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....rposes also as a source of power. This part which is called tractor, in fact, cannot be termed an "agricultural implement". There are, however, certain other parts such as harrows, ploughs, tillers, cultivators, seed drills, potonators, sub-soilers, blade terracer etc., which are sold separately or along with the tractor which are used for agricultural purposes. These parts are certainly agricultu....