Excise classification of agricultural tractors: incidental haulage does not defeat agricultural character or taxable reclassification. Tractors primarily designed and intended for agricultural use retain their character even if incidentally used to carry produce to market; such incidental hauling does not convert them into road tractors for semi-trailers or otherwise taxable goods, and the primary design and use of the vehicle is the decisive criterion for classification and levy.
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.
Excise classification of agricultural tractors: incidental haulage does not defeat agricultural character or taxable reclassification.
Tractors primarily designed and intended for agricultural use retain their character even if incidentally used to carry produce to market; such incidental hauling does not convert them into road tractors for semi-trailers or otherwise taxable goods, and the primary design and use of the vehicle is the decisive criterion for classification and levy.
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