Agricultural implements, including those not specifically mentioned in the notification, are exempt from sales tax if they are manually operated and used for agricultural operations.

( 1 ) THIS revision has been filed by M/s. Kishan Krishi Yantra Udyog, Kanpur, and pertains to the assessment year 1975-76.

( 2 ) THE assessee carries on the business of manufacture and sale of paddy dehusker, rice polisher, winnower and other agricultural implements. The assessee has claimed exemption from sales tax for his sales of paddy dehusker, rice polisher amounting to Rs. 48,965 in view of Notification no. ST-2783/x- 902 (60)-59 dated 1st June, 1963, as amended by Notification No. ST-351/x902 (60)-59 dated 5th February, 1968. The exemption was claimed on the ground that the assessee-firm was manufacturing goods for Khadi and Village Industries Commission, Bombay, for the manufacture of paddy dehusker, rice polisher and grader-cum-winnower. It also claimed that its sale of winnower, the trade name of which was ghuria chalna, was manually operated and was an agricultural implement.

( 3 ) THE Sales Tax Officer declined to give exemption to the assessee. The assessee appealed. In appeal the assessee was unsuccessful in this regard. The Sales Tax Tribunal also denied exemption which was in respect of the sales of the aforesaid commodities.

( 4 ) THE Sales Tax Tribunal held that the mini rice machines sold for Rs. 48,965 could not be granted exemption because only such goods are exempted from taxation under Notification No. ST-2783/x-902 (60)-59 dated 1st June, 1963, which are sold by an institution in Uttar Pradesh certified by the All India Khadi and Village Industries Commission, Bombay. It found that the certificate produced by the assessee has been given by the Khadi Gramodyog Commission, lucknow.

( 5 ) AS regards the sales of ghuria chalnas also known as churia chalnas, the Tribunal found that dust and foreign elements not connected with the produce are sieved with the help of chalnas. On this basis it found that the assessee was not entitled to exemption under Notification No. ST-3297/x-950 (1)-58 dated 9th June, 1964. It further found that the chalnas had not been sold by the assessee to the farmers for utilisation in agricultural operations but to Krishi Utpadan samitis for sieving dust, etc. It found that these chalnas were commonly used by dal and flour mills for sieving dust and foreign material from food-grains. It went on to hold that the assessee has failed to satisfy that chalnas sold by him were being commonly used for agricultural purposes and were directly connected with agricultural operations and the lower authorities have rightly not exempted them. It also found that the burden was on the assessee to show that it was exempt from tax. It held that the assessee had failed to prove that the goods came within the purview of the notification granting exemption.

( 6 ) AGGRIEVED, the assessee has come in revision. The learned counsel for the assessee has drawn my attention to a decision in the case of Refugee Trunk and Bucket Industrial Corporation society Ltd. v. Commissioner, Agra Division 1973 UPTC 524. The facts of that case were that the appellant was a co-operative society which manufactured trunks, buckets, etc. In that case a certificate had been issued by the Khadi and Village Industries Commission, Lucknow, and was to the following effect : this is to certify that M/s. Refugee Trunk and Bucket Industrial Corporation Society Ltd. , Ratna ashram, Lohamandi, Agra-2, is an institution in and has been assisted as per scheduled pattern of Khadi and Village Industries Commission through U. P. State Khadi and Village Industries board and recognised by Khadi and Village Industries Commission, Bombay, for carpentry and blacksmithy unit and is therefore entitled for exemption from levy of sales tax in terms of U. P. Government Finance (A and St.) Department Notification No. ST-2783/x-902 (60)-59 dated 1st june, 1963. The above certificate has been issued from the year 1963-64 to 1970-71.

( 7 ) THE High Court noticed that the certificate had been issued by the Khadi and Village industries Commiss