Judgment

D. A. DESAI, JJ.

( 1 ) ON a direction given by the High Court of Punjab and Haryana at Chandigarh, the Sales Tax Tribunal, Punjab, Chandigarh (tribunal for short) referred under S. 22 (2) (b) of the Punjab General Sales Tax Act, 1948 (act for short) the following question of law to the High Court for its opinion :

"whether a belt pulley attachment was an agricultural implement within the meaning of Entry 34 of Schedule b of Punjab General Sales Tax Act, prior to the amendment made on 15/04/1971 ?"

( 2 ) THIS question came to be referred to the High Court at the instance of the assessee, the respondent herein. The respondent firm deals in tractors, motorcycles, cycles, spare-parts etc. The assessee filed its quarterly returns declaring a gross yearly turnover of Rs. 21,65,983. 91 p. Deductions were claimed in respect of sales of tax-free goods, sales made to registered dealers etc. Among the sales claimed in respect of tax-free goods, a commodity known as belt pulley attachment was included valued at Rs. 26,572. 82 p. It was admitted that the belt pulley attachment was sold along with tractor or separately by itself. It was contended by the assessee that the belt pulley attachm