TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether a Massey-Ferguson farm tractor sold by the assessee was agricultural machinery within entry 12 of Schedule C to the Bombay Sales Tax Act, 1959 and liable to tax accordingly.
Analysis: A tractor may have several possible uses, but where the evidence shows that the particular model is specially designed and adapted for agricultural work, its essential character is to be determined by its design, mechanism, special features and suitability for farm operations. The material on record, including the manufacturer's certificate, brochures, pamphlets and the price control order, showed that the tractor was made for farm use, was widely used in agriculture and had features such as adjustable axle, hydraulic control and the 3-point hitch that made it specially fit for agricultural operations. Occasional capability for non-agricultural use does not alter that essential character. The contrary view based on general tractor usage or the absence of proof that other tractors had similar features was rejected as irrelevant on the facts.
Conclusion: The tractor was held to be agricultural machinery within entry 12 of Schedule C, and the question was answered in the affirmative in favour of the assessee.
TaxTMI 
TaxTMI 
