TaxTMI 
TaxTMI 
2007 (12) TMI 450
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....tioner in the writ petition before the Allahabad High Court. It was alleged in the writ petition that cane growers of the area require implements and other equipments for agriculture. For this purpose it purchases Animal Driven Vehicles (hereinafter called ADV cart ) in order to transport the sugarcane from the agriculture fields to the sugar factories or other places where it is required to be sent. The State Government from time to time has provided a subsidy on the purchase of ADV carts and other agricultural implements. 4. It appears that the State Government issued an order dated 20.11.1996 stating that all kinds of agricultural implements driven by hand operation or animal power should be purchased from the U.P. State Agro Industri....
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....by P. Ramanatha Aiyar (3rd edn 2005) the word tool has been defined as things designed to help the hand in work, especially in industrial operations. 10. One word can have several meanings, and several words can have the same meaning (synonyms). Thus, for example, the word ball can mean the spherical object used in a game, or it can also mean a dance; it can also mean having a nice time, etc. Similarly, several words can have the same meaning e.g. the Sanskrit words pankaj, jalaj, kamal, padma, saroj, sarsij, etc. which all mean Lotus. 11. No doubt the word implement can have several dictionary meanings. However, in interpretation it is well settled that ordinarily the meaning of the word or expression in common parlance or in common ....
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....arlance. 16. Keeping the above principle in mind we may now consider whether an Animal Driven Vehicle can be said to be an agricultural implement. In our opinion it cannot, for the obvious reasons that in common parlance implements are usually regarded as tools used by human beings with their hands (and sometimes with their legs), or driven by animal power. Thus, a plough which is driven by oxen or horses would be regarded as an agricultural implement. Similarly, a hoe or a spade would be agricultural implements. However, a bullock cart which is used for carrying the agricultural produce from the farm to the market or the sugar factory cannot, in our opinion, be regarded as an agricultural implement, because in common parlance it would n....
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....on. Today our so- called educated people are largely ignorant about the great intellectual achievements of our ancestors and the intellectual treasury they have bequeathed us. The Mimansa Principles of Interpretation is part of that intellectual treasury, but it is distressing to note that apart from a reference to these principles in the judgment of Sir John Edge, the then Chief Justice of Allahabad High Court, in Beni Prasad vs. Hardai Devi, (1892) ILR 14 All 67 (FB), there has been almost no utilization of these principles even in our own country (except by one of us, M. Katju, J. in some of his judgments delivered at Allahabad High Court and in this Court vide M/s. Ispat Industries Ltd. vs. Commissioner of Customs, Mumbai JT 2006(12) SC....