TaxTMI 
TaxTMI 
1975 (8) TMI 113
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..... Civil Case No. 347 of 1973, Misc. Civil Case No. 348 of 1973, Misc. Civil Case No. 349 of 1973 and Misc. Civil Case No. 346 of 1973, the following two questions have been referred: "(1) On the facts and in the circumstances of the case, in view of the Tribunal's finding that the tractors sold by the assessee were designed and manufactured for agricultural purposes, but were used by the purchaser for non-agricultural purposes also though only in a small fraction of cases of the total sales whether the Tribunal was justified in holding that the tractors sold by the assessee were not entitled to be treated as agricultural machinery and thus excluded from entry 44 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958? (2) Wh....
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....e, were agricultural machinery. However, that contention was negatived by the taxing authorities. Even so the Board of Revenue found it as a fact that most of the tractors had been sold to the agriculturists for agricultural purposes although in a few cases the tractors had been sold to non-agriculturists for non-agricultural purposes. This sale to non-agriculturists weighed with the taxing authorities to hold that the tractors as a class, unless they be farm tractors could not be covered by the exception mentioned in entry 44 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958. The Board of Revenue relied on the two earlier decisions of this court, namely, Agrawal Brothers v. Commissioner of Sales Tax, M.P.1965] 16 S.T.C. 860....
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.... 5.. This question would, in our opinion, stand concluded by the pronouncement of a Division Bench of the Nagpur High Court in Firm Sheonarayan Matadin v. Sales Tax Officer, Raipur(3). In that case, it was held that if the Commissioner issues a notice within three years from the date when the order of assessment was passed the exercise of revisional powers by the Sales Tax Commissioner would be within limitation as per section 11(5) of the C.P. and Berar Sales Tax Act, 1947, as amended by the C.P. and Berar Sales Tax (Amendment) Act (No. 20 of 1953). It was the assessee's contention that the relevant date should be considered to be the date of service of notice on the assessee. We do not find any substance in the said contention and the ....
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....achinery, which would fall within the ambit of the exception mentioned in entry 44 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958. 7.. There is no material on record to show that structurally these three kinds of tractors are manufactured for different purposes. It was probably the different use, which persuaded the said Division Benches to classify the tractors into three different kinds. We may observe that tractors are generally manufactured and their use may depend on the owners. Some tractors may be used exclusively for agricultural purposes, while others may be used for highway purposes as vehicles for carrying of goods and the third use might be for industrial purposes as well. But, structurally, there is no bas....