1973 (4) TMI 96

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....nership firm carrying on, under the name and style of M/s. Superbuilt Machineries, the business of manufacturing for sale various machineries and implements mainly used in agriculture. The petitioner is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, and also under the Central Sales Tax Act, 1956. The petitioner sold certain parts of machineries which are specially manufactured....

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....h are to be fitted in the agricultural implements and hence are to be treated as agricultural implements. The Commercial Tax Officer rejected the said claim of the petitioner on the ground that parts of machineries which form part of agricultural implements are not themselves agricultural implements. Aggrieved by the said order, the petitioner came to this court and obtained a rule nisi. The only ....

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....ts of agricultural implements are also to be treated as agricultural implements so as to claim immunity from taxation in respect of the sale of such spare parts. The expression "agricultural implementhas not been defined under the Act. "Implements" means according to Murray's Dictionary, "apparatus, set of utensils, instruments, etc., employed in any trade or in executing any piece of work". Accor....

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....t of exemption. Spare parts have not been included within such exemptions. Spare parts cannot be treated as agricultural implements as such. Had it been the intention of the Legislature to exempt accessories, spare parts and components of agricultural implements, there would have been an express provision in the entry. In this connection reference may be made to the amendment introduced in item No....