Judgment GROVER ( 1 ) THIS is an appeal by special leave against the judgment of the Madhya Pradesh High court answering the following question, which was referred by the Commissioner of Sales Tax, under section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), hereinafter called the Act, in the negative: "whether chaff-cutter (kutti-ki-machine) comes under item (12) mowers of Notification No. 736-3694-V-SR dated 1/04/1959, issued by the State Government as laid down in item 1 of Schedule I appended to the Madhya Pradesh General Sales Tax Act, 1958? " ( 2 ) THE facts lie in a short compass. The Sales Tax Officer made assessment in respect of sales by the assessee of kutti-ki-machine for the period 6/11/1959, to 31/03/1960, and 1/04/1961, to 31/03/1962. The assessee preferred an appeal to the Appellate Assistant Commissioner, Sales Tax. He held, inter alia, that kutti-ki-machine was not exempt from the payment of sales tax as it was not mentioned in the notification dated 1/04/1959, which was issued by the State government under item 1 of Schedule I appended to the Act. The assessee went up in appeal to the Board of Revenue. The Board held that kutti-ki-machine was exempt from payment of sales tax as it fell within the meaning of the word "mower" which appeared as item No. (12) in the notification. Thereupon the Commissioner sought reference and the question set out above was referred to the High court. It was admitted before the Board of Revenue by counsel for the assessee that kutti-ki-machine was used for cutting fodder and grass into small pieces so that the cattle can conveniently eat the same. These machines were known as chaff-cutters. ( 3 ) THE High court read the provisions of section 10 (1) of the Act together with item I of Schedule I and discussed the meaning of the word "mower" as used in the notification dated 1/04/1959. It may be mentioned that by section 10 (1) it is provided that no tax shall be payable on the sales or purchases of goods specified in Schedule 1. Item No. 1 of that Schedule is to the following effect: "agricultural implements worked or operated exclusively by human or animal agency specified by the State government by notification in the Official Gazette. Item No. 1 of that Schedule is to the following effect: "agricultural implements worked or operated exclusively by human or animal agency specified by the State government by notification in the Official Gazette. " ( 4 ) ON 1/04/1959, the government issued a notification specifying numerous articles as agricultural implements for the purpose of entry No. 1 of Schedule. Item No. (12) occurring in the notification was mowers. Therefore the next question which was to be decided was whetherkutti-ki-machine fell within the meaning of that expression and the High court after referring to the dictionary meaning and discussing the use of the word "mow" in English language came to the conclusion that the word "mower" could not be understood in a wide sense so as to include a chaffcutter or kutti-ki-machine. ( 5 ) IN the notification as many as 30 items are mentioned comprising agricultural implements. They seem to include all kinds of such implements as are used for agricultural purposes irrespective of their size ; for instance, item No. (29) is Persian wheel and parts thereof. Item No. (12) was "mower" which was omitted by the later notification of 29/04/1964, but we are not concerned with the period during which this item stood deleted. It is somewhat unfortunate that for the determination of the question whether a chaff-cutter or kutti-ki-machine would fall within the meaning of the word "mower", we have to fall back upon the dictionaries alone as no evidence was led to show that a chaff-cutter or a kutti-ki-machine is commonly or popularly understood or known to be a "mower". ( 6 ) THE learned counsel for the appellant contends that the function of a kutti-ki-machine is the same as that of a mower. Both these instruments cut grass or similar fodder into small pieces. According to him the general inclination is to think of a "lawn-mower" whenever the word "mower" is mentioned. But that is not the correct approach. He has relied on Nalandas Current Dictionary published by the Scientific Book Company, Patna, which gives the meaning of the English words in Hindi. The meaning of "mower" is given as In the Comprehensive English-Hindi Dictionary of governmental and Educational Words and Phrases by Prof. Dr. But that is not the correct approach. He has relied on Nalandas Current Dictionary published by the Scientific Book Company, Patna, which gives the meaning of the English words in Hindi. The meaning of "mower" is given as In the Comprehensive English-Hindi Dictionary of governmental and Educational Words and Phrases by Prof. Dr. Raghu Vira, the meaning of "mower" is given as and the meaning of "mowing" is given as In Chamberss Twentieth Century Dictionary the meaning of the word "mow" is stated to be "to cut down, or cut the grass upon, with a scythe or a grass-cutting machine. . . " It is contended that the meaning of the word "mower" has to be taken in the wider and general sense of a cutting machine which is used primarily for cutting grass and fodder. The emphasis, it is submitted, is on cutting and not on anything else. The word "mow" in the Shorter Oxford English Dictionary is stated to mean, "to cut down grass, corn, etc. in a field, etc. with a scythe or a machine. . . " It is also stated that the word "mower" is usually used with "down". In Websters New International Dictionary the meaning of the word "mow" is given as "to cut down; to cause to fall in rows or masses as in mowing grass; to cut grass etc. with a scythe or machine. " A "mower" is of course stated to be a mowing machine. It is interesting that in this dictionary the figure of a mowing machine as used for agricultural purposes has been given and this is how-that machinery has been described: "any implement for cutting standing grass, grain, or hay, and consisting of (1) a cast-iron frame supported by two drive wheels in frictional contact with the ground, (2) a cutting mechanism comprising a reciprocating knife or sickle operated through guards or fingers and driven by a pitman from a crank, (3) gearing governing the speed of the crank, and (4) dividers to divide the cut hay or grass from that standing. " ( 7 ) IT may be that if it was intended in the notification in question to confine it to a mowing machine of the type described above, the word used would have been "mowing machine" instead of the word "mower". " ( 7 ) IT may be that if it was intended in the notification in question to confine it to a mowing machine of the type described above, the word used would have been "mowing machine" instead of the word "mower". At the same time it is somewhat difficult to take a view different from the one which was entertained by the High court that in the standard and the bigger dictionaries the preposition "down" has been used with the verb "cut" in giving the meaning of the word "mow" which signifies cutting or removing something embedded or attached to another thing. This is what the High court proceeded to say : "when, therefore, stalks and stems, after they are detached from earth, are cut into small pieces, whether by a knife or a scythe or a machine, there is chopping of the stalks and stems and not any mowing process. Consequently, the term mower, as used in item No. (12) of the notification dated the 1/04/1959, must be understood as meaning a machine for cutting down stalks, stems, hay, grass etc. standing on the earth. " ( 8 ) KUTTI-KI-MACHINE or the chaff-cutter is used only after the removal of stems, hay, grass etc. from the earth. In our opinion the decision of the High court is correct and must be upheld. The appeal fails but in the circumstances we leave the parties to bear their own costs. .