M. C. DESAI, C. J.

( 1 ) THIS and the connected references have been made by the Judge (Revisions) Sales Tax under section 11 (1) of the U. P. Sales Tax Act the question referred to being-Whether cane crushers are agricultural implements within the meaning of the words agricultural implements as mentioned in Government Notification No. S. T. 119/x-928 dated June 7, 1948 made under Section 4, U. P. Sales Tax Act of 1948 and hence exempt from U. P. sales tax.

( 2 ) THE question referred to in the connected Sales Tax Reference No. 455 of 1954 differs from this question, only in this respect that it includes boiling pans within its scope.

( 3 ) THE question arises because under notification issued by the State Government on 7th June, 1948, in exercise of the powers conferred by Section 4 of the Act "agricultural implements" have been exempted from the sales tax. The assessees in these references are dealers in cane crushers and boiling pans, and their case is that these articles are agricultural implements within the meaning of the notification and that consequently they are not liable to be taxed on their sale.

( 4 ) CANE crushers and boiling pans are used only in the manufacture of g

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