PARAMESWAR LAL BIHANI Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE appellant sells diesel engine pump sets. Diesel engine pump sets are used for agricultural purposes. It was the case of the appellant that the said pump sets were exempt from sales tax by virtue of the provisions of item 13 of Schedule I of the Bengal Finance (Sales Tax) Act, 1941 which, at the relevant time, read thus :

(2.) THE sales tax authorities took the view that the said pump sets were not agricultural implements. The Bengal Taxation Tribunal then took the view that the said pump sets were agricultural implements and were not covered by the exception from exemption because, in its view, the words "other implements" had to be construed in line with the words "tractors, power-tillers" in item No. 13. The said Act was then amended by an Ordinance (Ordinance No. 1 of 1993) on April 7, 1993, which was replaced by the West Bengal Taxation Laws (Amendment) Act, 1993 (Act No. IV of 1993 ). By reason thereof, item 13 reads thus :

(3.) THE sales tax authorities again took the view that the said pump sets were not exempt from taxation on the basis that though they were agricultural implements, they were "operated by power". Their decision was challenged by the appellant before the West Bengal Taxation Tribunal. The Judicial Member of the Tribunal took the view that the words "operated by power" did not mean "operated only by electric power" and, therefore, held against the appellant. The Technical Member took the view that the words "operated by power" meant "operated only by electric power" and, therefore, decided in favour of the appellant. In view of the divergence of opinion, the matter was referred to a third Member, who concurred with the view taken by the Judicial Member. Hence, the appellant is in appeal by special leave.