https://www.taxtmi.com/caselaws?id=150066 A Massey-Ferguson farm tractor sold by the assessee was treated as agricultural machinery under entry 12 of Schedule C to the Bombay Sales Tax Act, 1959 because its essential character was determined by its design, mechanism, special features and suitability for farm operations. The record, including the manufacturer's certificate, brochures, pamphlets and price control order, showed that it was specially designed for agricultural use and had features such as an adjustable axle, hydraulic control and a 3-point hitch. Occasional non-agricultural use did not change that character, and the contrary argument based on general tractor usage was rejected. The question was answered in favour of the assessee. en-us Sat, 21 Nov 1970 00:00:00 +0530 Wed, 08 May 2013 13:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150066 A Massey-Ferguson farm tractor sold by the assessee was treated as agricultural machinery under entry 12 of Schedule C to the Bombay Sales Tax Act, 1959 because its essential character was determined by its design, mechanism, special features and suitability for farm operations. The record, including the manufacturer's certificate, brochures, pamphlets and price control order, showed that it was specially designed for agricultural use and had features such as an adjustable axle, hydraulic control and a 3-point hitch. Occasional non-agricultural use did not change that character, and the contrary argument based on general tractor usage was rejected. The question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Sat, 21 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150066