https://www.taxtmi.com/caselaws?id=128755 Agricultural-implement exemption under the U.P. Sales Tax Act does not extend to cane crushers and boiling pans used to convert harvested sugarcane into gur. Agriculture ends when sugarcane is harvested and brought home; subsequent conversion into gur is a manufacturing activity rather than an agricultural operation. Equipment used in that post-harvest process is not an implement of husbandry or agriculture merely because the raw material originates from land. Authorities concerning protection of implements of husbandry from attachment do not govern the scope of a sales tax exemption. Consequently, cane crushers and boiling pans remain subject to U.P. sales tax. en-us Wed, 03 Oct 1962 00:00:00 +0530 Thu, 11 Apr 2013 10:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128755 Agricultural-implement exemption under the U.P. Sales Tax Act does not extend to cane crushers and boiling pans used to convert harvested sugarcane into gur. Agriculture ends when sugarcane is harvested and brought home; subsequent conversion into gur is a manufacturing activity rather than an agricultural operation. Equipment used in that post-harvest process is not an implement of husbandry or agriculture merely because the raw material originates from land. Authorities concerning protection of implements of husbandry from attachment do not govern the scope of a sales tax exemption. Consequently, cane crushers and boiling pans remain subject to U.P. sales tax. Case-Laws VAT and Sales Tax Wed, 03 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128755