https://www.taxtmi.com/caselaws?id=128978 Tractors are treated as machinery worked by diesel or petrol and not as agricultural machinery or implements merely because they are used on agricultural land with ploughs, harrows or similar implements. The decisive character is that a tractor is a self-propelled machine capable of use in multiple settings, so its agricultural use alone does not exclude it from the specific sales tax entry. On the facts noted, the claim that the tractors were only farm tractors was not established, and the goods could not be shifted to the residuary entry. The sales were therefore assessed under entry No. 44. en-us Thu, 29 Jul 1965 00:00:00 +0530 Mon, 15 Apr 2013 18:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128978 Tractors are treated as machinery worked by diesel or petrol and not as agricultural machinery or implements merely because they are used on agricultural land with ploughs, harrows or similar implements. The decisive character is that a tractor is a self-propelled machine capable of use in multiple settings, so its agricultural use alone does not exclude it from the specific sales tax entry. On the facts noted, the claim that the tractors were only farm tractors was not established, and the goods could not be shifted to the residuary entry. The sales were therefore assessed under entry No. 44. Case-Laws VAT and Sales Tax Thu, 29 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128978