https://www.taxtmi.com/caselaws?id=127307 Turnover from goods transferred to branches outside the State and sold outside the State was not taxable on the facts, as it did not form part of the taxable turnover for the assessment. An agricultural tractor was held not to be a motor vehicle within Section 3(2)(i) because the term was construed in its ordinary sense as a conveyance for carrying persons or goods, whereas a tractor is agricultural machinery used for operations in the field. No additional tax was therefore leviable on tractors, and only the ordinary rate of tax applied. en-us Wed, 24 Mar 1954 00:00:00 +0530 Thu, 07 Mar 2013 11:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127307 Turnover from goods transferred to branches outside the State and sold outside the State was not taxable on the facts, as it did not form part of the taxable turnover for the assessment. An agricultural tractor was held not to be a motor vehicle within Section 3(2)(i) because the term was construed in its ordinary sense as a conveyance for carrying persons or goods, whereas a tractor is agricultural machinery used for operations in the field. No additional tax was therefore leviable on tractors, and only the ordinary rate of tax applied. Case-Laws VAT and Sales Tax Wed, 24 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127307