JUDGMENT
Jai Singh Sekhon, J.
1. The assessee, Rama Iron Industries, Hansi, is engaged in the manufacture of cart wheels and is a registered dealer under the Haryana General Sales Tax Act, 1973 (hereinafter referred to as “the Act”), as well as under the Central Sales Tax Act, 1956 (hereinafter referred to as “the Central Act”). The Government of Haryana vide Notification No. S.O. 8/H.A. 20/73/S. 63/Sch. B/Item 21/74, dated 1st February, 1974, in entry B-16 mentioned cart as an agricultural implement. However, the cart wheels do not figure in the aforesaid agricultural implements. The assessee filed four quarterly returns for the assessment year 1973-74 before the Assessing Authority and claimed exemption from the payment of tax on cart wheels, contending that the cart wheels are covered under the expression “cart” figuring in entry B-16 of the above referred notification, but the Assessing Authority dismissed his plea and held that the cart wheels are exigible to sales tax, vide its order dated 31st July, 1976. The dealer then filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Rohtak Circle, which was also dismissed on 14th February, 1977. He then went in second appeal before the Tribunal, who also rejected his appeal vide order dated 30th January, 1980 (anndxure C). Still being not satisfied with the order of the Tribunal, the dealer claimed reference to the High Court under Section 42(1) of the Act. Accordingly, the Member, Sales Tax Tribunal, Haryana, had referred the following question for the opinion of this Court :
“Whether the expression ‘cart’ as mentioned in entry No. B-16 of the list of agricultural implements notified by the Government, vide Notification dated 1st February, 1974, also includes ‘cart wheels’ especially when clear distinction has been observed between an article and its parts ?”
Mr. D.S. Bali, learned Senior Advocate for the assessee, assisted by Mr. Rakesh Verma, Advocate, contended that the expression “cart” would include all its component parts. He also maintained that a cart would not be complete without its wheels. Thus, he maintained that by necessary implication the legislature intended to exempt all the component parts of cart as agricultural implements from the mischief of imposing sales tax. Reliance in this regard was placed on the decision of the Madras High Court in Spheroidel Castings Ltd. v. State of Tamil Nadu [1977] 40 STC 596. Mr. S.K. Sood, District Attorney, Haryana, learned counsel for the State of Haryana, on the other hand, relying upon the ratio of the decision of the Apex Court in Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378, contended that a general review of the scheme of taxation contained in the Act certainly reveals that the legislature never intended to include the cart wheels in the expression “cart”.
2. Entry at serial No. 21 of Schedule “B” of the Act, empowers the State Government to specify agricultural implements by notification in the Official Gazette for being exempted from the imposition of sales tax. Schedule “B” was appended to give effect to the provisions of Section 16 of the Act. Proviso to Sub-section (1) of Section 6 reveals that the provisions of Sub-section (1) shall not apply to the dealer who exclusively deals in goods specified in Schedule “B”. The provisions of Section 16(1) deal with the levy of surcharge, and the proviso thereto exempt the levying of such surcharge in respect of the declared goods under this Act. Sub-section (2) of this section provides that the same provisions of this Act shall apply in relation to the surcharge payable under Sub-section (1) as they apply to the tax payable under this Act.
3. In exercise of these powers, the State of Haryana issued Notification on 1st February, 1974, which reads as under :
“In exercise of the powers conferred by the item relating to agricultural implements against serial No. 21 of Schedule B to the Haryana General Sales Tax Act, 1973, and in supersession of all previous orders or notifications issued in this behalf, the Governor of Haryana hereby notifies the following agricultural implements, namely :–
‘A, Ordinary agricultural implements–
1. Hand hoe or khurpa. 12. Dibbler.
2. Sickle. 13. Gandasa.
3. Spade. 14. Puddler.
4. Baguri. 15. Fertilizer seed broadcaster.
5. Hand-wheel hoe. 16. Maize sheller.
6. Horticultural tools like budd- 17. Groundnut decorticator.
ing, grafting knife, secateur, 18. Manure or seed screen.
pruning shear or hook, hedge 19. Flame gun.
shear, sprinkler, rake. 20. Seed grader.
7. Sprayer, duster and sprayer- 21. Hand-driven chaff-cutters cum-duster.
and their parts, except bolts,
8. Soil injector. nuts and springs.
9. Jandra. 22. Tasla.
10. Wheel barrow. 23. Tangli.
11. Winnowing fan or winnower.
B. Bullock-drawn agricultural implements--
1. Yoke. 13. Transplanter.
2. Plough. 14. Chaff-cutter and their parts,
3. Harrow. except bolts, nuts and
4. Cultivator or triphali. springs.
6. Seed-drill, fertilizer drill, 15. Persian-wheel and bucket
seed-cum-fertilizer drill. chain or washer chain.
6. Planter. 16. Cart.
7. Plank or float. 17. Reaper.
8. Leveller or scoop. 18. Mower.
9. Ridger. 19. Sugarcane crusher.
10. Ditcher. 20. Cane juice boiling pan and
11. Bund former. grating.
12. Thrasher or Palla. 21. Roller.
C. Tractor-drawn agricultural implements--
1. Plough. 12. Puddler.
2. Harrow. 13. Ditcher.
3. Cultivator or tiller. 14. Cage wheel.
4. Seed-drill, fertilizer drill 15. Sprayer, duster or sprayer-
or seed-cum-fertilizer cum-duster.
drill. 16. Roller.
5. Fertilizer broadcaster. 17. Hoe, rotary hoe or rotovator.
6. Planter. 18. Reaper or mower, harvester.
7. Plank or float. 19. Combine.
8. Leveller or scoop. 20. Potato harvester or spinner.
9. Bund former. 21. Groundnut digger shaker.
10. Ridger. 22. Transplanter.
11. Trailer.
D. Power implements--
1. Thrasher. 7. Seed treater.
2. Chaff-cutter and their 8. Power sprayer or duster.
parts, except bolts, 9. Self-propelled combine.
nuts and springs. 10. Centrifugal pump.
3. Maize sheller. 11. Poultry feed grinder and
4. Groundnut decorticator. mixer.
5. Seed grader. 12. Transplanter.'"
6. Winnower.
4. A bare perusal of the above referred notification leaves no doubt that under the delegated legislative powers, the Governor of Haryana had deliberately omitted component parts of the cart in the expression “cart” figuring at serial No. B-16 ; whereas in the same notification against serial No. A-21 pertaining to hand-driven chaff-cutters, their parts have been specifically mentioned. The chaff-cutters also figures at entry No. B-14 of this notification, where the parts of chaff-cutters have been specifically mentioned. Chaff-cutters again figure at serial No. D-2 of this notification and therein also its parts have been specifically mentioned. Similarly, in Schedule A of this Act, against entry No. 3 relating to refrigerators and air-conditioning plants, the component parts thereof are specifically mentioned. Against entry No. 7 of Schedule A relating to all-clocks, time-pieces and watches, the parts thereof specifically figure therein. Similarly, against entry No. 14 of Schedule A relating to typewriters, tabulating machines, calculating machines and duplicating machines, there is specific mention of the parts thereof. Against entry No. 10 of Schedule A relating to gramophones, the component parts thereof are specifically mentioned. Thus, under these circumstances, there is no option but to conclude that the legislature had deliberately excluded the cart wheels from the expression “cart” and no other interpretation can be put on this expression.
5. A perusal of the heading of Part B of the said notification reveals that the Government intended to exempt bullock-drawn agricultural implements only. This conclusion is further supported from the factum that all the agricultural implements like yoke, plough, harrow, cultivator or triphali, seed-drill, etc., find mention therein. Thus, in this context it appears that the Government under the delegated legislative powers has intentionally not included the cart wheels under this entry in order to obviate the possibility of evading sales tax by unscrupulous persons by selling wheels meant for other vehicles like push carts, etc., under the garb of cart wheels.
6. There is no force in the contention of the learned counsel for the assessee that the use of the concerned article is immaterial for the purpose of taxation, as vide impugned notification, the State Government wanted to give reliefs only to the farmers from the rigours of sales tax obviously in order to boost the agricultural production. The decision of the Apex Court in Annapurna Carbon Industries’ case [1976] 37 STC 378, can be safely referred to in this regard. In that case, while holding that arc carbons are covered by the expression “cinematographic” figuring in entry 4 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The approach of Sales Tax Appellate Tribunal that arc carbons cannot be used for any other purpose was approved with a note of caution to the following effect :
“Of course, it is very difficult to identify a taxable commodity merely by the use to which it may be put. Nevertheless, it appears that the entry under consideration links the taxable object with its general or ordinary use. The taxing authorities were, therefore, compelled to consider the use which is generally made of the arc carbons. They had concluded that the common or ordinary use of the arc carbons was that they exuded the powerful light cast, through the projectors, on cinema screens.”
7. The ratio of the decision of the Madras High Court in Spheroidel Castings’ case [1977] 40 STC 596, is of no help to the assessee in the present case as therein while interpreting the notification issued under Section 17 of the Tamil Nadu General Sales Tax Act, exempting agricultural implements from the imposition of sales tax, it was held that the expression “implements” means tools or instruments, as also the parts of tools and instruments and that castings used as parts of mould board plough would come within the ambit of agricultural implements ; whereas in the present case, as already held, the Government had deliberately excluded the words component parts of the cart from entry B-16 in the notification.
8. For the foregoing reasons, there is no escape but to conclnde that the legislature had deliberately excluded the cart wheels from the expression “cart” figuring in serial No. B-16 of the above referred notification. Consequently, the question posed is answered accordingly.