https://www.taxtmi.com/caselaws?id=128834 Tractors were held not to fall within the expression "agricultural machinery" in entry No. 9 of Schedule B of the Bombay Sales Tax Act, 1953 because mere capability of use in agriculture is insufficient. The article must be understood in commercial parlance as agricultural machinery and its general or principal use must be for agriculture. On the material before the Tribunal, tractors were used for a wide range of non-agricultural purposes, and the sales were not shown to be exclusively to agriculturists, so the goods were correctly assessed under the residuary entry No. 80. en-us Mon, 18 Mar 1963 00:00:00 +0530 Fri, 12 Apr 2013 10:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128834 Tractors were held not to fall within the expression "agricultural machinery" in entry No. 9 of Schedule B of the Bombay Sales Tax Act, 1953 because mere capability of use in agriculture is insufficient. The article must be understood in commercial parlance as agricultural machinery and its general or principal use must be for agriculture. On the material before the Tribunal, tractors were used for a wide range of non-agricultural purposes, and the sales were not shown to be exclusively to agriculturists, so the goods were correctly assessed under the residuary entry No. 80. Case-Laws VAT and Sales Tax Mon, 18 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128834