Primary use test for tractors: incidental haulage does not convert agricultural tractors into dutiable road tractors attracting excise duty. Classification hinges on primary use: tractors primarily designed for agriculture remain exempt despite incidental haulage to nearby markets, and occasional use to tow trailers does not make them dutiable as road tractors for semi-trailers; field formations must apply the primary-use test when assessing excise liability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Primary use test for tractors: incidental haulage does not convert agricultural tractors into dutiable road tractors attracting excise duty.
Classification hinges on primary use: tractors primarily designed for agriculture remain exempt despite incidental haulage to nearby markets, and occasional use to tow trailers does not make them dutiable as road tractors for semi-trailers; field formations must apply the primary-use test when assessing excise liability.
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