TaxTMI 
TaxTMI 
1967 (4) TMI 191
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.... No. I of Schedule I of the M.P. General Sales Tax Act, 1958?" 2.. The non-applicant-firm manufactures certain implements popularly known in this part of the country as "Bombay type of phawadas". This implement is made out of a square or oblong iron plate with an eye at the top through which a wooden handle is inserted. The phawadas are generally used by building contractors and by road builders for collecting earth or other material as also for mixing sand, cement, lime, etc., with boulders or gitti. These implements are also used in mines for collecting ore that is dug out as well as for collecting earth. These implements no doubt can also be used in agricultural operations, though they can be used for the limited purposes of bunding t....
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....r decision. 5. "Hoe" is defined in the Shorter Oxford Dictionary as "a tool used chiefly for breaking up or loosening the surface of the ground, hoeing up weeds, covering plants with soil, etc, It consists of a thin iron blade fixed transversely at the end of a long handle." Similar definitions are to be found in other dictionaries also with a little variation here and there. The "spade", on the other hand, is defined as "a broad-bladed digging tool". The phawada is definitely not a digging tool as a "kudali" is. The only question is whether it is a "hoe", and, if so, whether it is an "agricultural implement" within entry No. 1 of the First Schedule to the Sales Tax Act. 6.. We have already given the description of the "Bombay type of....
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....ural implement". 8.. In Schedule II, Part II, item No. 44 refers to "all machineries or machines worked by electricity, diesel or petrol and spare parts and accessories thereof, excepting agricultural machinery and implements and parts thereof." Under this entry if the machinery or the machine is not an "agricultural machinery", the tax is to be paid at 7 per cent.; while if it is an "agricultural machinery" the tax payable is at 4 per cent. A question came up before this Court as to whether a "tractor" was an "agricultural machinery". In Mls. Agrawal Brothers, Satna v. Commissioner of Sales Tax, M.P.[1965] 16 S.T.C. 860 at p. 861; 1965 M.P.L.J. 842 at p. 843,, this Court held: "A tractor is no doubt a machine worked by diesel or petr....
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....d, but then the person claiming that a particular machinery is an agricultural machinery must establish as a fact that the machinery conforms to the description of agricultural machinery. In other words, the dealer must establish that in the commercial world that particular type of machinery is understood as agricultural machinery. It has to be established that the particular type of machinery is generally and commonly used for the purpose of agriculture." Their Lordships further proceed to say, "It would be seen that the use of tractors is for many other purposes than agriculture. In short, a tractor is used wherever a large percentage of available power is required to be used and in that sense a tractor may also be used for the purpose....