https://www.taxtmi.com/caselaws?id=128834 Tractors do not qualify as agricultural machinery under the relevant sales tax entry merely because they can be used for agricultural purposes. Classification under a descriptive tariff entry depends on commercial understanding and the article's general or principal use. Where tractors serve substantial non-agricultural purposes and are not predominantly used in agriculture, they fall outside the agricultural-machinery entry. Sales were therefore taxable under the residuary entry rather than the concessional entry for agricultural machinery. Sales to purchasers other than agriculturists further supported that classification. 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 do not qualify as agricultural machinery under the relevant sales tax entry merely because they can be used for agricultural purposes. Classification under a descriptive tariff entry depends on commercial understanding and the article's general or principal use. Where tractors serve substantial non-agricultural purposes and are not predominantly used in agriculture, they fall outside the agricultural-machinery entry. Sales were therefore taxable under the residuary entry rather than the concessional entry for agricultural machinery. Sales to purchasers other than agriculturists further supported that classification. Case-Laws VAT and Sales Tax Mon, 18 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128834