https://www.taxtmi.com/caselaws?id=128699 Centrifugal water pumps used to lift water from tube wells were held not to fall within the ordinary meaning of "agricultural implements" under the exemption notification. The Court treated agricultural implements as apparatus or instruments used in agriculture itself, and distinguished pumping water from the agricultural operation of irrigation. It noted that irrigation begins only after water has been drawn and carried towards the land, and that a pump merely lifting water is not itself performing that function. The possible ultimate use of the water for irrigation was insufficient to confer exemption from sales tax. en-us Thu, 18 Apr 1963 00:00:00 +0530 Wed, 10 Apr 2013 12:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128699 Centrifugal water pumps used to lift water from tube wells were held not to fall within the ordinary meaning of "agricultural implements" under the exemption notification. The Court treated agricultural implements as apparatus or instruments used in agriculture itself, and distinguished pumping water from the agricultural operation of irrigation. It noted that irrigation begins only after water has been drawn and carried towards the land, and that a pump merely lifting water is not itself performing that function. The possible ultimate use of the water for irrigation was insufficient to confer exemption from sales tax. Case-Laws VAT and Sales Tax Thu, 18 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128699