https://www.taxtmi.com/caselaws?id=150013 Phawadas that are neither spades nor shovels were held to fall within the ordinary meaning of "hoes (all kinds)" in the sales tax notification. Because the term was undefined, its common meaning applied, and a hoe was treated as a distinct flat-bladed agricultural implement. The notification created a presumption that the named implement was agricultural in character. Once the assessee showed that the goods sold answered that description, no separate proof of principal agricultural use was required, and the burden shifted to the challenger to rebut the presumption. The goods were therefore covered by the exemption under Schedule I. en-us Mon, 08 Feb 1971 00:00:00 +0530 Tue, 07 May 2013 18:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150013 Phawadas that are neither spades nor shovels were held to fall within the ordinary meaning of "hoes (all kinds)" in the sales tax notification. Because the term was undefined, its common meaning applied, and a hoe was treated as a distinct flat-bladed agricultural implement. The notification created a presumption that the named implement was agricultural in character. Once the assessee showed that the goods sold answered that description, no separate proof of principal agricultural use was required, and the burden shifted to the challenger to rebut the presumption. The goods were therefore covered by the exemption under Schedule I. Case-Laws VAT and Sales Tax Mon, 08 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150013