https://www.taxtmi.com/caselaws?id=127458 Undefined exemption language for "agricultural implements" is construed by reference to the purpose of the exemption and the actual use of the goods. On that approach, persian wheels and their parts sold for bona fide agricultural purposes fall within item No. 35 of the Schedule of Exemptions and are exempt from sales tax. A later notification adding a specific entry for persian wheels did not exclude them from the earlier general entry; it was treated as clarificatory, though not retrospective, and relevant to the Government's understanding of the exemption. en-us Wed, 04 May 1955 00:00:00 +0530 Sat, 09 Mar 2013 12:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127458 Undefined exemption language for "agricultural implements" is construed by reference to the purpose of the exemption and the actual use of the goods. On that approach, persian wheels and their parts sold for bona fide agricultural purposes fall within item No. 35 of the Schedule of Exemptions and are exempt from sales tax. A later notification adding a specific entry for persian wheels did not exclude them from the earlier general entry; it was treated as clarificatory, though not retrospective, and relevant to the Government's understanding of the exemption. Case-Laws VAT and Sales Tax Wed, 04 May 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127458