https://www.taxtmi.com/caselaws?id=148310 The term "hoe" in the relevant notification was construed in its ordinary and commercial sense, and the implement phawada was found to broadly fall within that description despite differences in blade shape and handle fixing. Exemption, however, was confined to agricultural implements, and it was not sufficient that an implement could also be used in agriculture. The decisive test was whether it was generally and primarily understood and used as an agricultural implement. On the material noted, phawada appeared to be mainly used by builders, miners and public works agencies for collecting and mixing material, so entitlement to sales tax exemption was not established conclusively and was left for the sales tax authorities to determine on proper evidence. en-us Mon, 03 Apr 1967 00:00:00 +0530 Thu, 25 Apr 2013 15:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148310 The term "hoe" in the relevant notification was construed in its ordinary and commercial sense, and the implement phawada was found to broadly fall within that description despite differences in blade shape and handle fixing. Exemption, however, was confined to agricultural implements, and it was not sufficient that an implement could also be used in agriculture. The decisive test was whether it was generally and primarily understood and used as an agricultural implement. On the material noted, phawada appeared to be mainly used by builders, miners and public works agencies for collecting and mixing material, so entitlement to sales tax exemption was not established conclusively and was left for the sales tax authorities to determine on proper evidence. Case-Laws VAT and Sales Tax Mon, 03 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148310