1981 (11) TMI 168

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....e of General Sales Tax References Nos. 4 and 5 of 1978 and Civil Writ Petition No. 3095 of 1973. Pursuant to the directions given by this Court in Sales Tax Case No. 7 of 1973, the Presiding Officer of the Sales Tax Tribunal, Punjab, has referred the following question of law to us for our opinion: "Whether a belt pulley attachment was an agricultural implement within the meaning of entry 34....

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....has submitted that for the relevant assessment years a tractor was exigible to tax and since some of the tractors are sold along with a belt pulley, it would create an anomalous position if tax is levied on the sale of a tractor to which a belt pulley is attached and is disallowed to be levied when a belt pulley alone is sold. We see no anomaly in this situation. When some implements are permanent....

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.... goods. We are not impressed with this argument either. Entry 34 to which Mr. Ahluwalia has made a reference was enacted in the present form on 15th April, 1971, and prior to that all agricultural implements were declared tax-free goods. For the reasons aforementioned, we answer the question referred to us in the affirmative, i.e., against the revenue and in favour of the assessee. The Sales Ta....