Case: Agricultural Implements Dealers Syndicate Vs. Commissioner of Sales Tax, M.P

2. The facts lie in a short compass. The Sales Tax Officer made assessment in respect of sales by the assessee offor the period November 6, 1959, to March 31, 1960, and April 1, 1961, to March 31, 1962. The assessee preferred an appeal to the Appellate Assistant Commissioner, Sales Tax. He held, inter alia, thatwas not exempt from the payment of sales tax as it was not mentioned in the notification dated April 1, 1959, which was issued by the State Government under item 1 of Schedule I appended to the Act. The assessee went up in appeal to the Board of Revenue. The Board held thatwas exempt from payment of sales tax as it fell within the meaning of the word "mower" which appeared as item No. (12) in the notification. Thereupon the Commissioner sought reference and the question set out above was referred to the High Court. It was admitted before the Board of Revenue by counsel for the assessee thatwas used for cutting fodder and grass into small pieces so that the cattle can conveniently eat the same. These machines were known asHigh Court read the provisions of section 10(1) of the Act together with item 1 of Schedule I and discussed the meaning of the word "mower" as used in the notification dated April 1, 1959. It may be mentioned that by section 10(1) it is provided that no tax shall be payable on the sales or purchases of goods specified in Schedule I. Item No. 1 of that Schedule to the following effect :"Agricultural implements worked or operated exclusively by human or animal agency specified by the State Government by notification in the Official Gazette."3. On April 1, 1959, the Government issued a notification specifying numerous articles as agricultural implements for the purpose of entry No. 1 of Schedule. Item No. (12) occurring in the notification was mowers.

Court's reasoning:
5. It may be that if it was intended in the notification in question to confine it to a mowing machine of the type described above, the word used would have been "mowing machine" instead of the word "mower". At the same time it is somewhat difficult to take a view different from the one which was entertained by the High Court that in the standard and the bigger dictionaries the preposition "down" has been used with the verb "cut" in giving the meaning of the word "mow" which signifies cutting or removing something embedded or attached to another thing. This is what the High Court proceeded to say :"When, therefore, stalks and stems, after they are detached from earth, are cut into small pieces, whether by a knife or a scythe or a machine, there is chopping of the stalks and stems and not any mowing process. Consequently, the term mower, as used in item No. (12) of the notification dated the 1st April, 1959, must be understood as meaning a machine for cutting down stalks, stems, hay, grass etc. standing on theter is used only after the removal of stems, hay, grass etc., from the earth. In our opinion the decision of the High Court is correct and must be upheld.