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SCHEDULE I Goods Exemnt from Tax

S. Conditions, Description of Goods

No. if any 1. Agricultural implements manually operated or animal driven 5

or tractor or power driven, spare parts and accessories thereof, Namely:-

(a) Ordinary Agricultural implements: 1. Hand Hoe (Khurpa or Khurpi); 2.Spade; 3.Gandasa; 4.Pick i.e. khudali; 5;Axe; 6.Khanta; 7.Belcha; 8.Patela; 9.Hand-driven chaff cutters and their parts (except bolts, nuts and springs); lO.Sickle; I 1.Beguri; 12.Hand-wheel hoe; 13 .Horticultural tools like budding, grafting knife, secateur, pruning shear or hook, hedge shear; sprinkler, rake; 14.Sprayer, duster and sprayer-cum-duster; 1 5.Soil injector; 16.Jandra; 17.Wheel barrow; 18.Winnowing fan or winnower; 1 9.Dibbler; 20.Puddler; 21 .Fertilizer seed broadcaster; 22.Maize Sheller; 23.Groundnut decorticator; 24.Manure or seed screen; 25.Flame gun; 26.Seed grader; 27.Tasla (includes Ghamela, Tagari and Parat, made of ferrous metal; 28.Tangli; 29.Sprayer including their parts and accessories; 30.Parts and accessories specific to the sprinkler system and drip irrigation system including pipes which are used exclusively for sprinkler and drip system (but not used for ordinary works as carriage pipes).

(b) Animal driven agricultural implements: 1.Plough including disc-plough; 2.Teeth of the plough; 3.Harrow; 4.Cultivator; 5.Seed drill, fertilizer drill, seed- cum-fethlizer drill; 6.Tiller with or without seeding attachment; 7.Landleveller or scoop; 8.Chaff cutters and their parts (except bolts, nuts and springs); 9.Axles and rims of animal-driven vehicles; 10. Persian wheel and spare parts; 1 l.Roller; 12.Yoke; 13.Planter; 14.Plank or float; 15.Ridger; 1 6.Ditcher; 1 7.Bund former; 1 8.Thrasher or palla; I 9.Transplanter; 20.Reaper; 21 .Mower; 22.Sugar cane crusher; 23.Cane juice boiling pan and grating; 24.Cart.

(c) Tractor or Power Driven Agricultural Implements: 1 .Thrasher. 2.Chaff cutters and their parts (except bolts, nuts and springs). 3.Winnower. 4.Disc plough. 5.Cultivator. 6.Harrow. 7.Tillers with or without seeding attachments.

- 8.Seed drills. 9.Land levellers. 10.Trolley of tractor.

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general expression which precedes the word "namely" is confined to

the itemized expressions that follow the word "namely".

Consequently the meaning of the word "namely" can only be

restrictive and can be neither illustrative nor expansive."

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29 4 Sprayer including their parts and accessories; fPf *1s4 I 30 # Parts

and accessories specific to the sprinkler system and drip irrigation system

including pipes which are used exclusively for sprinkler and drip system;

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19. 3c-c1 c.lkfl 4

-isi 1 i4 'kcl ct1l ?i fII .f05R 9 "Agricultural

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favour of the assessee -assuming that the said principle is good and

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exemption provision; they have to be construed strictly. A person invoking an exception or an exemption provision to relieve him of

the tax liability must establish clearly that he is covered by the said

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