Debi Prosad Pal, J.
1. The question involved in this application is a short but interesting one. The petitioner is a partnership firm carrying on, under the name and style of Superbuilt Machineries, the business of manufacturing for sale various machineries and implements mainly used in agriculture. The petitioner is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 and also under the Central Sales Tax Act, 1956. The petitioner sold certain parts of machineries which are specially manufactured and sold to parties for the purpose of fitting in the agricultural implements sold to them. A certificate from the Director of Agriculture, West Bengal, has been annexed to the petition in support of the contention that the spare parts purchased from the petitioner by the different officers of the Directorate of Agriculture were meant for fitting with the agricultural implements only.
2. For four quarters ending 31st March, 1965, the petitioner had been assessed under Section 11(1) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act). Before the Commercial Tax Officer the petitioner claimed a sum of Rs. 31,645.29 by way of deduction in computing the taxable turnover under Section 5(2)(a)(i) as the said sum represented the sale of spare parts of machineries which are to be fitted in the agricultural implements and hence are to be treated as agricultural implements. The Commercial Tax Officer rejected the said claim of the petitioner on the ground that parts of machineries which form part of agricultural implements are not themselves agricultural implements. Aggrieved by the said order, the petitioner came to this court and obtained a rule nisi. The only contention urged before me was whether spare parts of agricultural implements can be treated as agricultural implements within the meaning of item No. 13 of Schedule I of the Act. To appreciate the contention of the petitioner it is necessary to refer to certain provisions of the Act. under Section 5(2)(a)(i) of the Act, in computing the taxable turnover of a dealer, the turnover on the sale of goods declared tax-free under Section 6 of the Act is to be deducted. Section 6 provides that no tax is to be payable on the sale of goods specified in the first column of Schedule I. Item No. 13 appearing in the first column of Schedule I of the Act mentions 'agricultural implements' as one of the tax-free goods. The controversy in the present case centres round the question as to whether spare parts of agricultural implements are also to be treated as agricultural implements so as to claim immunity from taxation in respect of the sale of such spare parts. The expression 'agricultural implement' has not been defined under the Act. 'Implements' means according to Murray's Dictionary, 'apparatus, set of utensils, instruments, etc., employed in any trade or in executing any piece of work'. According to Oxford Dictionary, 'implements' mean tools, instruments. The expression 'agricultural implements' therefore means the apparatus or instruments employed in agriculture. Support for this view may be sought from the decision of the Allahabad High Court in the Case of Delta Engineering Company Private Ltd. v. Commissioner of Sales Tax  14 S.T.C. 515. Spare parts are those parts which are to be substituted in a machine. The expression 'spare parts' connotes a part which requires replacement in the ordinary course on account of wear and tear and as an extra item for use in an emergency : Commissioner of Sales Tax v. Amar Radio Cabinet Works  22 S.T.C. 63.
3. In my opinion, in terms of entry No. 13 of Schedule I of the Act, only agricultural implements are entitled to the benefit of exemption. Spare parts have not been included within such exemptions. Spare parts cannot be treated as agricultural implements as such. Had it been the intention of the Legislature to exempt accessories, spare parts and components of agricultural implements, there would have been an express provision in the entry. In this connection reference may be made to the amendment introduced in item No. 13 of Schedule I of the Act by the Bengal Finance (Sales Tax) (Amendment) Act, 1970 (West Bengal Act XII of 1970). As a result of the said amendment, in item No. 13, in column 2, the following entry has been inserted, namely, 'except tractors and power tillers and spare parts, accessories and component parts thereof'. If the spare parts of tractors and power tillers can be treated as tractors and power tillers, there was no necessity for separately including them in the exception. Spare parts by themselves cannot be treated as agricultural implements.
4. For the reasons stated above, this rule is discharged.
5. Interim order, if any, is vacated. There will be no order as to costs.