K M POULOSE Vs. STATE OF KERALA

JUDGEMENT

(1.) THE matter arises under the Kerala General Sales Tax Act, 1963 (for short, "the Act" ). THE assessee is the revision petitioner. THE assessment years concerned are 1988-89, 1989-90, 1990-91 and 1991-92.

(2.) THE question of law on which notice is issued by order dated March 23, 1999 reads as follows : "whether, on the facts and in the circumstances of the case, plough (kozhu with handle) is not an item exempt from tax as an agricultural implement worked by hand by virtue of Government Notification s. R. O. No. 342 of 1963 read with S. R. O. No. 1542 of 1987 ?"

(3.) IN order to appreciate the rival contentions, it is necessary to refer to the two notifications under which exemption is allowed to agricultural implements. S. R. O. No. 342 of 1963 issued under section 10 of the act, inter alia, granted exemption in respect of the tax payable under the Act on the sale or purchase of goods specified in Schedule I thereto appended and by persons specified in Schedule II thereto appended in regard to their turnover on the sale of goods specified therein subject to the conditions specified therein. Item 8 of the first schedule to the said notification is "agricultural implements worked by hand". Explanation to item No. 8 was added as per S. R. O. No. 1542 of 1987 with effect from November 19, 1987. The agricultural implements which are exempted under item 8 of S. R. O. No. 342 of 1963 are specified therein as follows :"8. Agricultural implements worked by hand : Explanation.- For the purpose of this item the following shall be the agricultural implements worked by hand, namely :- 1. Alavangoos 2. Budding knives 3. Bill hooks 4. Bush knives 5. Cane cutting knives 6. Churku 7. Digging forks 8. Felling knives 9. Grass knives 10. Grubbing mattocks 11. Garden clears 12. Hand forks 13. Malcheles 14. Hand trowds 15. Kodali 16. Kakre (weeding racks) 17. Kunthali 18. Kozhu 19. Mammatties 20. Mammatty forks 21. Pruning knives 22. Potato racks 23. Potato toes 24. Qinthali 25. Rubber tapping knives 26. Sickles 27. Thumba 28. Trenching toes 29. Wading toes 30. Wading forks 31. Manure pan 32. Sledge hammer" Item 18 is "kozhu". Plough (kozhu with handle)is not included.