1985 (10) TMI 271

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....e Board of Revenue was justified in holding that discs, harrows, cultivators, disc-harrows and offset harrows are agricultural implements and are covered under entry 8(b) of the Schedule of the Rajasthan Sales Tax Act, 1954, and exempt from tax? 2.. Whether under the facts and circumstances of the case, the Board of Revenue was justified in holding that the nut-bolts, hose pipes, hose clips, lift chains and tiller shovels are tractor parts and not motor parts and liable to be taxed at the rate of 2 per cent only?" It appears from the order dated September 20, 1977, that previously reference was called on a question similar to question No. 1. This Court directed the Board of Revenue to make the reference. Mr. K.C. Bhandari, learned counsel....

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....tate of Rajasthan, no useful purpose will be served in deciding this question of law that the discs, harrows, cultivators, disc-harrows and offset harrows are agricultural implements and are covered under entry 8(b) of the Schedule of the Rajasthan Sales Tax Act and was exempted from tax as the State Government decided to abide by the decision which was rendered by the Board in the similar circumstances. Now we take up question No. 2. The question of law that arises is whether the Board was right and justified in holding that the nut-bolts, hose pipes, hose clips, lift chains, and tiller shovels are tractor parts and not motor parts, and therefore, liable to be taxed at the rate of 2 per cent as provided in Table 17 at entry No. 17. Entry ....