https://www.taxtmi.com/caselaws?id=149910 Agricultural sprayers were treated as exempt agricultural implements under the U.P. Sales Tax exemption notification because the term "namely" in the illustrative list was not exhaustive in context. The notification was read as exempting all agricultural implements worked by human or animal power, while taxing only implements worked otherwise than by human or animal power. The later general entry for machinery did not override this specific exemption, so sprayers fell within the exemption and were not taxable as machinery. en-us Mon, 08 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 12:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149910 Agricultural sprayers were treated as exempt agricultural implements under the U.P. Sales Tax exemption notification because the term "namely" in the illustrative list was not exhaustive in context. The notification was read as exempting all agricultural implements worked by human or animal power, while taxing only implements worked otherwise than by human or animal power. The later general entry for machinery did not override this specific exemption, so sprayers fell within the exemption and were not taxable as machinery. Case-Laws VAT and Sales Tax Mon, 08 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149910