https://www.taxtmi.com/caselaws?id=105053 Agricultural-implement exemption under item 13 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941 excluded implements "operated by power" in the ordinary sense of motive power, not merely electric power. The statutory wording before and after retrospective amendment, including the exclusion of tractors and power tillers, showed that power-operated implements generally fell outside the exemption. Diesel engine pump sets were therefore taxable and did not qualify as exempt agricultural implements. en-us Wed, 12 Jan 2000 00:00:00 +0530 Tue, 08 Jul 2014 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105053 Agricultural-implement exemption under item 13 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941 excluded implements "operated by power" in the ordinary sense of motive power, not merely electric power. The statutory wording before and after retrospective amendment, including the exclusion of tractors and power tillers, showed that power-operated implements generally fell outside the exemption. Diesel engine pump sets were therefore taxable and did not qualify as exempt agricultural implements. Case-Laws VAT and Sales Tax Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105053