ORDER

The appellant sells diesel engine pump sets. Diesel engine pump sets are used for agricultural purposes. 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 :

"13. Agricultural Except tractors, power Implements tillers and other imple- ments operated by power and spare parts, accessories and compo- nent thereof."

2. The Sales Tax authorities took the view that the said pump sets were not agricultural implements. The Bengal Taxation Tribunal then took the view that the said pump sets were agricultural implements and were not covered by the exception from exemption because, in its view, the words "other implements" had to be construed in line with the words "tractor, power-tiller" in item 13. 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). By reason