TAMBE, J. - The applicant before us is a private limited company dealing in tractors. It is a registered dealer under the Bombay Sales Tax Act (Act No. 3 of 1953) (hereinafter referred to as the Act). The total sales effected by the applicant in the assessment year 1954-55 (1st April, 1954, to 31st March, 1955), amounted to Rs. 6,46,047. The applicant had been taxed on these sales under entry No. 80 in Schedule B of the Act. That entry reads :

------------------------------------------------------------------------ "Serial Description Rate of Rate of Rate of No. of goods. Sales Tax. General Purchase Sales Tax. Tax. ------------------------------------------------------------------------

80 All goods other than 2 nP. in 3 nP. in 2 nP. those specified from the rupee. the rupee in the time to time in rupee." Schedule A and in the preceding entries.

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It was the contention of the applicant before the Sales Tax Authorities as well as the Sales Tax Tribunal that a tractor was an agricultural machinery within the meaning of entry No. 9 under Schedule B of the

Act and, therefore, was taxable at the rates mentioned under entry No. 9. That entry reads:-

------------------------------------------------------------------------ "Serial Description Rate of Rate of Rate of No. of goods Sales Tax. General Purchase Sales Tax. Tax. ------------------------------------------------------------------------

9 "Agricultural machinery nil Three naye Two naye and implements or parts paise in paise thereof including parts the rupee. in the of such machinery and rupee." implements (except such agricultural implements as are declared tax-free under entry 1 of Schedule A).

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It would be seen that the only difference between the rate of tax under entry No. 9 and entry No. 80 relates to the payment of sales tax. If the sale of a tractor falls under entry No. 9, the applicant pays no sales tax, though he has to pay the general sales tax and the purchase tax, as the case may be, the rates of which are common both under entry No. 9 and entry No. 80. On the other hand, if the sale of tractors is taxed under entry No. 80, he also pays sales tax at the rate of 2 nP. in the rupee. In other words, the applicant's complaint is against the excess charge of tax at the rate of 2 nP. in a rupee under the heading "sales tax".

Now, it had been contended before the Sales Tax Authorities on behalf of the applicant that sales were effected to persons, who had used the tractors sold for agricultural purposes only and that as such tractors and spare parts sold would fall under entry No. 9. (This contention does not appear to have been substantiated.) Mr. Patel appearing for the applicant, however, stated before us that, according to the detailed list, which had been submitted to the Sales Tax Authorities, nearly half the number of tractors were sold to agriculturists. However, that does not appear to be the fact found. The other circumstances, on which reliance has been placed by the applicant in support of its contentions, were that at the time of clearance of these tractors through customers, these goods were treated as import-duty free, being agricultural tractors. He further relied on the fact that the import licence granted to the applicant by the Import Controller was for the purchase of agricultural tractors. He also referred to certain catalogues to show that tractors are also used for agricu