| You might ask similar questions about the Super Bowl, restaurants, and why snow shovels don't cost more when there is a blizzard. |
| Hand tools such as spades, shovels, sickles etc, which currently attract a 16 per cent excise duty will also be fully exempt. |
| We get up at 6.30 am and head out to the beach with our wheelbarrows, shovels, rakes, machete and rubbish bags. |
| As it has turned out, the more appropriate implement to have been shouldered that day would have been shovels. |
| On any construction site you see hydraulically-operated machinery in the form of bulldozers, backhoes, shovels, loaders, fork lifts and cranes. |
| They began digging in their spot, wielding nothing more sophisticated than garden scratchers and shovels. |
