The Bengal Taxation Tribunal then took the view that the said pump sets were agricultural implements and were number companyered by the exception from exemption because, in its view, the words other implements had to be companystrued in line with the words tractor, power tiller in item 13.
By reason thereof, item 13 read thus Agricultural Except implements Implements operated by power and spare parts, accessories and companyponent thereof.
A provision that nullified the effect of any previous judgment, decree or order was also inserted in the said Act.
Hence, the appellant is in appeal by special leave.
The said Act was then amended by an Ordinance Ordinance 1/1993 on 7th April, 1993 which was replaced by the West Bengal Taxation Laws Amendment Act, 1993 Act IV of 1993 .
The amendment was made retrospectively with effect from 1st October, 1982.
The Sales Tax authorities took the view that the said pump sets were number agricultural implements.
The Sales Tax authorities again took the view that the said pump sets were number exempt from taxation on the basis that though they were agricultural implements, they were operated by power.
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 Agricultural Except tractors, power Implements tillers and other implements operated by power and spare parts, accessories and companyponent thereof.
Their decision was challenged by the, appellant before the West Bengal Taxation Tribunal.
P. Bharucha, J. The appellant sells diesel engine pump sets.
Diesel engine pump sets are used for agricultural purposes.
