https://www.taxtmi.com/caselaws?id=127361 Tractors were construed in their ordinary sense as machines supplying motive power and were not treated as "agricultural implements" for exemption purposes, even if used in agriculture; accordingly, tractors remained taxable. Implements such as harrows, ploughs, tillers, cultivators, seed drills, potonators, sub-soilers and blade terracers retained their character as agricultural implements when used for agricultural operations, including where power driven, and remained exempt under the relevant entry. Enhancement of taxable turnover could not be sustained without prior notice to the assessee, so the enhancement was set aside for fresh action after notice. en-us Fri, 15 Jul 1955 00:00:00 +0530 Thu, 07 Mar 2013 18:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127361 Tractors were construed in their ordinary sense as machines supplying motive power and were not treated as "agricultural implements" for exemption purposes, even if used in agriculture; accordingly, tractors remained taxable. Implements such as harrows, ploughs, tillers, cultivators, seed drills, potonators, sub-soilers and blade terracers retained their character as agricultural implements when used for agricultural operations, including where power driven, and remained exempt under the relevant entry. Enhancement of taxable turnover could not be sustained without prior notice to the assessee, so the enhancement was set aside for fresh action after notice. Case-Laws VAT and Sales Tax Fri, 15 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127361