https://www.taxtmi.com/caselaws?id=127464 An agricultural tractor used only for agricultural operations and not for conveying anything was treated as outside the definition of motor vehicle under the Act, so the additional sales tax on the tractor could not be sustained. The text also states that, for sales tax purposes, a composite article must be assessed as the unit sold and a component not sold as an independent item cannot be separately taxed. A refund claim relating to alleged sales of electrical goods and Rs. 546 failed for want of proof that the turnover represented sales outside the State. en-us Tue, 03 Jan 1956 00:00:00 +0530 Mon, 11 Mar 2013 10:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127464 An agricultural tractor used only for agricultural operations and not for conveying anything was treated as outside the definition of motor vehicle under the Act, so the additional sales tax on the tractor could not be sustained. The text also states that, for sales tax purposes, a composite article must be assessed as the unit sold and a component not sold as an independent item cannot be separately taxed. A refund claim relating to alleged sales of electrical goods and Rs. 546 failed for want of proof that the turnover represented sales outside the State. Case-Laws VAT and Sales Tax Tue, 03 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127464