TaxTMI 
TaxTMI 
1976 (10) TMI 133
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....Board of Revenue was or was not justified in refusing to state a case. The question involved in all these cases was whether the list of agricultural implements given in clause (b) of item 8 of the Schedule to the Rajasthan Sales Tax Act was exhaustive and inasmuch as disc-harrows and cultivators were not included In the list and, hence, these articles were liable to tax under general rate. That was the view of the Commercial Taxes Officer, but, in appeal, the Deputy Commissioner (Appeals) treated them to be agricultural implements and held that their sale was exempt from tax. In revision, it was submitted on behalf of the Commercial Taxes Officer that the list was exhaustive but the Board rejected that contention and held that the list give....
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....High Court, held that the ultimate decision on a point of law, whether for or against the Commissioner, can have no bearing on the question whether there was a point of law upon which a case should have been stated. That decision of his has been followed in Dhanrajmal Chatandas v. Commissioner of Income-tax[1942] 10 I.T.R. 384. and Commissioner of Wealth-tax, Madras v. Sri Venkatesa Mills Ltd.[1965] 56 I.T.R. 384. We are unable to appreciate the reasoning of the Board of Revenue that because the Division Bench of the Board has taken a particular view, therefore, there is no need to refer a case to the High Court. That is against the very scheme of the Rajasthan Sales Tax Act. Under section 15(1) of the Act if a question of law arises out....
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.... (3) Spade, (4) Pick i.e., Khudali, (5) Chaff-cutter, (6) Khurpi, (7) Axe, (8) Khanta, (9) Persian wheel and spare parts, (10) Belcha, (11) Gandasa, (12) Patela." Column 3, which relates to conditions and exceptions subject to which exemption is allowed, was inserted by Act 9 of 1958, with effect from 1st April, 1958. Column 2 was substituted by Act 11 of 1969 with effect from 8th March, 1969, for the following: "Fertilizers and manures, agricultural machinery and implements including parts of such machinery and implements." It is accepted by the revenue before us that disc-harrows and cultivators are agricultural implements but that, according to the revenue, is not sufficient to attract the exe....
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....ustrative but is exhaustive. The purpose of the legal fiction in column 3, it is urged, is that even though some of the articles listed therein may not be exclusively used for agricultural purposes, they shall be for the purposes of item 8(b), treated to be so. Reliance is placed in Stroud's Law Dictionary, Volume II, page 716. It is urged that the word "deemed" has different shades of meanings and in the context in which it appears in column 3, it must be read as meaning "shall be treated to be". The contention on behalf of the assessee, on the other hand, is that column 3 is merely illustrative. It is urged that if the list was meant to be exhaustive it should have been inserted in column 2 preceded by the words "that is to say". It is....