TaxTMI 
TaxTMI 
1980 (1) TMI 175
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....ural implements and parts thereof as per details below: A. Ordinary agricultural implements. 1. Hand hoe or khurpa. 5. Hand-wheel hoe. 2. Sickle. * * 3. Spade. up to 23 4. Baguri. B. Bullock drawn agricultural implements. 1. Yoke. 5. Seed drill, fertilizer drill, seed- 2. Plough. cum-fertilizer drill. 3. Harrow. * * 4. Cultivator or triphali. up to 21. BB. Camel drawn cart. C. Tractor drawn agricultural implements. 1. Plough. 5. Fertilizer broadcaster. 2. Harrow. * * 3. Cultivator or tiller. 4. Seed drill, fertilizer drill or up to 22. seed-cum-fertilizer drill. D. Power implements. 1. Thrasher. 8. Power sprayer or duster. 2. Chaff-cutter. 9. Self-propelled combine. 3. Maize shelter. 10. Centrifugal pump. 4. Groundnut decorticator. 11. Poultry feed grinder and 5. Seed grader. mixer. 6. Winnower. 12. Transplanter." 7. Seed treater. Before the amendment of item 34 by notification dated 15th April, 1971, under the old item 34, a case with regard to monoblock pumping sets came up for consideration before a Division Bench of this Court in Karnal Machinery Store v. Assessing Authority, Karnal[1973] 31 S.T.C. 3.....
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....on 21(1) of the Act, as being wholly illegal, contrary to law and without jurisdiction. 4.. The first matter to be considered is as to what is a monoblock centrifugal pump. On this, counsel for both the parties are agreed that a monoblock centrifugal pump is one marketable commodity and is sold as such as one unit in one block. The centrifugal pump and electric motor are attached with one common shaft and are inseparable. Even the Assessing Authority in order annexure P-1 in the case of M/s. Paul Electric Company (C.W.P. No. 3680 of 1979) found as follows: "Monoblock pumping sets are combination of centrifugal pumps and electric motor and they are rolled out of the factories as single units. I have even seen the centrifugal pump and the monoblock pumping set and found out that the part comprising the pumping set in the monoblock has a different shape from the combining side, than that of centrifugal pumps sold independently and, therefore, the assessee could not manipulate accounts by using single bill for sale of two items separately. Motor, like oil-engine, provided motive force for the pump and if the producers design and manufacture one unit by attaching motor to the pump....
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....states that tax is leviable on the taxable turnover of a dealer subject to the provisions of the Act. Sub-section (2) of section 6 of the Act defines "taxable turnover" to mean that part of a dealer's gross turnover during a year which remains after deducting therefrom his turnover on the sale of goods declared tax-free under section 6 of the Act apart from other deductions. Section 6 provides that no tax is payable on the sale of goods specified in the first column of Schedule B subject to the conditions and exceptions set out in the corresponding entry in the second column thereof and no dealer is to charge sales tax on the sale of goods which are declared tax-free from time to time under this section read with Schedule B. Schedule B sets out in the first column various categories of goods which are declared tax-free under section 6 and item 34 with which we are concerned in this case specifies the categories of tax-free goods which have already been reproduced above. 9.. By now it is well-settled that the words which are not defined in the taxing statutes but are words of every day use, must be construed not in their scientific and technical sense, but as understood in the co....
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.... the Government wanted to illustrate in detail the agricultural implements and category D relates to agricultural implements run with power including centrifugal pump. It cannot be attributed to the State Government that it wanted that one type of centrifugal pump should be treated as an agricultural implement and another kind of centrifugal pump should not be treated as an agricultural implement. If this had been the intention of the State Government, then in column 2 of Schedule B, the State Government would have provided the conditions and exceptions, if any, against clause 10 of item 34-D. But this has not been done which clearly indicates the intention of the State Government that all centrifugal pumps which are capable of being sold as one unit in the market and are manufactured in one piece would be covered by the definition of "centrifugal pump" and would be exempt from the levy of sales tax. It is not possible to take any other view on a reading of the various categories of item 34, and particularly of category D, which clearly includes the agricultural implements run with power. In view of the Supreme Court decision in the Porritts & Spencer (Asia) Ltd.'s case[1978] 42 S.....