1963 (4) TMI 49

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....ction 4 of the U. P. Sales Tax Act?" The assessee, at whose instance the question has been referred is a dealer in centrifugal water pumps and other iron goods. The ques- tion is whether the turnover of sale of water pump is exempt from sales tax under Notification No S.T. 119/X-928-1948, dated 7th June, 1948, item No. 18, "agricultural implements". The assessee contended that since centrifugal water pumps may be used for drawing water from wells for purposes of irrigation they are agricultural implements within the meaning of the notification. The notification does not define "agricultural implements". "Implements" means, according to Murray's dictionary, "the apparatus, or set of utensils, instruments etc. employed in any trade or in e....

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....ter pump is different. It is not used like a persian wheel directly for irrigating land; it is used solely for lifting water out from a well. Water pumped out may be used for any purpose and not exclusively or even predominantly for irrigation. In the case of Bharat Engineer- ing and Foundry Works(1), this Court held that a cane crusher is not an agricultural implement within the meaning of the notification because it is used in preparation of gur after an agricultural process has come to an end. Similarly in the instant case a centrifugal water pump cannot be said to be an agricultural implement because it is used before an agricultural process starts. Irrigating agricultural land is an agricultural process but it starts when water is dive....

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....riginal Government notification. Another case that was referred to us is Udharam Dalumal v. Rozi Shambe A.I.R. 1939 Sindh 96., in which an agriculturist's water pumping engine was exempted from attachment under section 60, proviso 1(b), Civil Procedure Code. Under this provision "implements of husbandry" belonging to an agriculturist judgment-debtor are exempt from sale and attachment. A water pump belonging to an agriculturist and used by him for irrigating his agricultural land may be an agricultural implement within the meaning of the provision but it does not follow that every water pump is such an implement. What was to be interpreted in that case was not "agricultural implement" simpliciter but "agricultural implement belonging to an ....