Thereafter the assessee preferred a revision petition under Section 11 of the Act before the Allahabad.
The assessee filed appeal against the said order before the Sales Tax Tribunal.
M s. D.H. Brothers Pvt.
Ltd., a registered dealer under the U.P. Sales Tax Act, is engaged in the sale of machinery including sugarcane crushers.
The Commissioner by his order dated December 31, 1983 decided the question against the assessee.
From the Judgment and Order dated 17.7.
1985 of the Allahabad High Court in Sales Tax Revision No.
The Tribunal upheld the findings of the Commissioner and dismissed the appeal.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
5047 NT of 1985.
Madan Lokur for the Appellant.
The Judgment of the Court was delivered by KULDIP SINGH, J The short question for our companysidera tion in this appeal is whether a sugarcane crusher kohlu is an agricultural implement Within the meaning Of U.P. Government numberifica tion dated November 14, 1980 and as such is exempt from levy of Sales Tax.
Ashok K. Srivastava for the Respondent.
of 1985.
Thereafter fresh numberifications were issued from the time to time.
The assessee invoked the jurisdiction of Commissioner, Sales Tax, Uttar Pradesh under Section 35 of the Act claim ing that the Kohlu meant for extracting juice from sugarcane was an agricultural implement within the above quoted numberi fication and as such was exempt from levy of Sales Tax.
After companying into force of the Uttar Pradesh Sales Tax Act, 1948 hereinafter called the Act the State Government issued a numberification dated June 7, 1948 exempting agricultural implements from the levy of sales tax.
The relevant numberification dated November 14,1980 enumerated the Agricultural implements as under Agricultural implements worked by human or animal power, including Khurpi, Dibbler, Spade, Hansla Sickle Garden Knife, Axe, Gandasa, Chaff Cutters, Shears, Seca teurs, Rake, Shovel, Ploughs, Water lifting leather buckets Pur and Mhot , Rahat and persian whell, Chain Pump, Harrows, Hoes, Cultivators, Seed Drills, Threshers, Shellers, Winnowing fans, Paddy weeders, Gardenfork, Lopper , Belcha, Bill Hook Double edge , Kudali,Fork, garden Hatchet, Bill Hook Single edge , Hay Bailer, Bund formers, Scrappers, Levellers or Levelling Karahas, Yokes, crop yield Judginghoops, Hand sprayers Hand dust ers, Animal driven vehicles including carts having pneumatic tyre wheels, crow bars, sugarcane Planters and accessories, attach ments and spare parts of these agricultural implements.
