HINDSONS P LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This judgment will dispose of General Sales Tax References Nos. 4 and 5 of 1978 and Civil Writ Petition No. 3095 of 1973.

(2.) Pursuant to the directions given by this Court in Sales Tax Case No. 7 of 1973, the Presiding Officer of the Sales Tax Tribunal, Punjab, has referred the following question of law to us for our opinion : Whether a belt pulley attachment was an agricultural implement within the meaning of entry 34 of Schedule B to the Punjab General Sales Tax Act, prior to the amendment made on 15th April, 1971 ?

(3.) A tractor is generally used by the agriculturists for ploughing their fields. The ploughing operations can be carried on conveniently even when the belt pulley is not attached to a tractor. A belt pulley is attached to a tractor when the latter is required for running a threshing machine or for running a water-pump. Admittedly for the assessment years undder consideration agricultura implements were not exigible to sales tax. A belt pulley, as a matter of fact, increases the utility of a tractor for agricultural operations. We are accordingly of the view that a belt pulley falls within the meaning of an agricultural implement.