https://www.taxtmi.com/caselaws?id=128370 The term "agricultural implement" was not defined in the Mysore Sales Tax Act or the rules, so it was given its ordinary meaning. On that basis, a crow-bar, being generally and extensively used for agricultural purposes, was treated as falling within the exemption in Schedule III. Its use in agriculture was considered neither remote nor incidental, and the extent of non-agricultural use was regarded as irrelevant to the exemption question. The document concludes that a crow-bar is an agricultural implement and is exempt under Schedule III of the Mysore Sales Tax Act, 1948. en-us Tue, 23 Jan 1962 00:00:00 +0530 Wed, 03 Apr 2013 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128370 The term "agricultural implement" was not defined in the Mysore Sales Tax Act or the rules, so it was given its ordinary meaning. On that basis, a crow-bar, being generally and extensively used for agricultural purposes, was treated as falling within the exemption in Schedule III. Its use in agriculture was considered neither remote nor incidental, and the extent of non-agricultural use was regarded as irrelevant to the exemption question. The document concludes that a crow-bar is an agricultural implement and is exempt under Schedule III of the Mysore Sales Tax Act, 1948. Case-Laws VAT and Sales Tax Tue, 23 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128370