https://www.taxtmi.com/caselaws?id=103435 A sugarcane crusher was not treated as an agricultural implement for exemption purposes because the agricultural process ends on harvesting, and extracting juice or preparing gur from harvested cane is manufacturing rather than agriculture. The Court construed the notification's inclusive wording in context and limited the general words to implements of the same kind as those specifically mentioned. The crusher therefore fell outside the exemption and remained liable to sales tax. en-us Thu, 08 Aug 1991 00:00:00 +0530 Mon, 09 Jan 2017 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103435 A sugarcane crusher was not treated as an agricultural implement for exemption purposes because the agricultural process ends on harvesting, and extracting juice or preparing gur from harvested cane is manufacturing rather than agriculture. The Court construed the notification's inclusive wording in context and limited the general words to implements of the same kind as those specifically mentioned. The crusher therefore fell outside the exemption and remained liable to sales tax. Case-Laws VAT and Sales Tax Thu, 08 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103435