2015 (3) TMI 1367

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.... brief facts of the case are: The appellant is a co-operative society registered under the provisions of the Act and is engaged in the business of supply of agricultural implements to various agriculturists besides carrying on other co-operative activities. The appellant sought for clarification from the Advance Ruling Authority on the rate of tax applicable on the following products: (a) Agricultural tree climbing apparatus - Unipole- manually operated (b) Agricultural tree climbing apparatus - Bipole - manually operated (c) Aluminum ladders - general purpose - manually operated 3. The Authority for Clarification and Advance Ruling vide order dated 25.09.2013 clarified that all these products referred to ab....

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....nstrued as "agricultural implements manually operated" falling under Serial No.1 of 1st Schedule to the Act?" 7. Serial Number 1 of the First Schedule to the Act reads thus: "Agricultural implements manually operated or animal driven" 8. The expression "Agricultural implements" is not defined under the Act. As per New Webster's Dictionary 'implement' means an instrument, tool or utensil; an article assisting in carrying on manual labors. As per Oxford Dictionary, 'implements' means tools, instruments. Hence, it can be construed that 'Agricultural implements' are apparatus or tools or instruments employed in agriculture. 9. Apex Court in the case of Porritts & Spencer (Asia) Ltd. Vs. State of Haryana (42 STC page 433) held ....

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....d nylon fabrics which have now become very popular for making wearing apparel." 10. As pointed out by the Apex Court, the word "Agricultural Implement" has to be construed according to its popular or common parlance meaning. A perusal of the photographs and the description of the product (a) provided by the appellant establishes that this product is used by the agriculturists to climb the trees by gripping with its short bottom grippers to the earth for the collection of crop harvest i.e., arecanut, pepper, coconut etc. and to spray the pesticides. In the modern technological era, these products are new inventions to suit the present day farming in view of the shortage of skilled agricultural labourers. The product (a) is a kind of commo....