https://www.taxtmi.com/caselaws?id=150451 Spare parts of agricultural implements were held not to fall within the expression "agricultural implements" in item No. 13 of Schedule I of the Bengal Finance (Sales Tax) Act, 1941. The term was given its ordinary meaning as apparatus or instruments used in agriculture, and spare parts were treated as replaceable components that do not, by themselves, answer that description. The exemption entry was construed strictly, so goods are exempt only when plainly covered by the language used. The later amendment expressly referring to spare parts, accessories and component parts for tractors and power tillers confirmed that the original entry did not include spare parts. en-us Fri, 06 Apr 1973 00:00:00 +0530 Fri, 17 May 2013 10:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150451 Spare parts of agricultural implements were held not to fall within the expression "agricultural implements" in item No. 13 of Schedule I of the Bengal Finance (Sales Tax) Act, 1941. The term was given its ordinary meaning as apparatus or instruments used in agriculture, and spare parts were treated as replaceable components that do not, by themselves, answer that description. The exemption entry was construed strictly, so goods are exempt only when plainly covered by the language used. The later amendment expressly referring to spare parts, accessories and component parts for tractors and power tillers confirmed that the original entry did not include spare parts. Case-Laws VAT and Sales Tax Fri, 06 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150451